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. Ben has a $5,000 capital loss. b. None of the choices shown are correct. c. Jerry has a $5,000 capital loss. d. Ben has a $5,000 capital g]ain. e. Jerry has a $5,000 captial gain