Ben was leasing an apartment building from Jerry. Jerry paid Ben $$5,000$ to cancel his lease and move out so that Jerry could convert the space to commercial real estate. As a result:

a$.$ None of the choices shown are correct.

b$.$ Jerry has a $$5,000$ capital loss.

c$.$ Ben has a $$5,000$ capital gain.

d$.$ Ben has a $$5,000$ capital loss.

e$.$ Jerry has a $$5,000$ captial gain.