After 3 years, Captain America was sick and tired of being sea sick and decided to get out of the tugboat business. Remember that Captain America bought the used tugboat back on September 10, 2017 and paid $1,998,996 including taxes and fees. He decided to sell the boat and take an offer from his friend David to get back in the crime fighting business. He sold his boat on September 17, 2019 for $764,869. What will be the gain or loss includible in Captain Americas 2019 tax return?

a. ($3,000)

b. ($200,000)

c. $764,869

d. $105,869