Carlos Strayer, owns an antique store, and is going to sell an antique purchased twenty years ago for a large gain. The particular antique has not been displayed for sale for the entire time he owned it$.$ Carlos will save $$40,000$ in taxes if the gain is treated as long term capital gain rather than as ordinary income. Would Carlos be able to benefit from long term capital gain treatment for this disposition?$$ Is there anything he can do to avoid paying ordinary tax rate on this disposition?