A taxpayer sells a patent that they have to a business interest and receives $2,500,000 on this sale. How is this income treated following the TCJA changes to IRC Section 1221(a)(3)? Select one: a. The entire amount is taxed as interest income. b. The entire amount is taxed as long term capital gain. c. The entire amount is considered nontaxable to the recipient. d. The entire amount is taxed as ordinary gain