A taxpayer bought a second$-$hand vehicle for $$12,000$ in August $2023$ and sold it for $$14,000$ in April $2024.$ Which of the following statements is correct?Question $19$Answera.Unless the taxpayer is a trader, the gain is ordinary income.b$.$The taxpayer is liable for capital gains as the vehicle is a personal use asset.c$.$A vehicle is specifically exempt under capital gains provisions.d$.$The vehicle is not a personal use asset if purchased for less than $$20,000.$