Carine purchased a piece of land with her inheritance. She was planning to open a mini-golf course and put in a zip-line course. Carine had been laid off for a year and could not find work as a golf pro. After spending some time researching mini-golf and zip line course designs, she received a job offer which she decided to take. She has received an offer to purchase the land at a significant gain. Which of the following statements is correct? Since Carine's primary intent was to use the land in her business, the gain is business income. Since the gain relates to property, the gain is property income. Since Carine's primary intent was to use the land in her business, the property taxes on the land are deductible. Since Carine's primary intent was to use the land in her business, the gain is a capital gain