A taxpayer purchased personal items for their home from the internet without paying any sales tax totaling $1,500. They also purchased some equipment for their self-employed activity for $500 and didn't register it or have to register it with the Board of Equalization. Which of the items is eligible for Use Tax on the Form 540?

	None of the items
	The personal effects, only
	The business-related equipment, only
	Both the personal effects and business-related equipment, collectively