Andy owns an appliance store where he has merchandise such as refrigerators for sale. Roger, a bachelor, owns a refrigerator, which he uses in his apartment for personal use. For which individual is the refrigerator a capital asset? A. Neither Roger's nor Andy's refrigerator is a capital asset and each refrigerator will be included in inventory. B. Roger's and Andy's refrigerators are both capital assets since neither are included in the list of properties that are not capital assets. C. Roger's refrigerator is a capital asset since it is not included in the list of properties that are not capital assets. D. Andy's refrigerator is a capital asset since it is not included in the list of properties that are not capital assets