Carefully examine the options provided, then select the response that accurately identifies all the items a seller must report, for tax purposes, when they repossess personal property.

$$ Gain, the contact information of the buyer, and their payment history.

$$ Gain, and the number of days it took to complete the repossession process.

$$ Gain or loss, and the amount of any bad debt.

$$ Gain or loss, and the physical condition of the repossessed property.