Consider the example of an automobile. In which of the following situations woul the sale of an auto result in business income?

A$.$ A taxi company purchases a$.$car that is used as a taxi cab and later sells the car for more than the original purchase price.

B$.$ An auto dealership sells a new car from its inventory for more than the original purchase price to a manufacturing company. The car will be used as a company car for the manufacturer's salesforce.

C$.$ An individual sells a car that had been used as a personal vehicle for more than he paid for it$.$

D$.$ A manufacturing company sells a car that had been used for its traveling salesforce for a price greater than the original purchase price.