How are gains and losses resulting from the sale of listed personal property treated in comparison to personal$-$use property that is not listed persoanl property?

$($One$-$third$/$One$-$half$/$All$)$ of any capital gain on personal$-$use property that is not listed personal property must be included in the individual's $($property income$/$earned income$/$net income$),$ and capital losses $($are$/$are not$)$ permitted. Capital losses on listed persoanl property $($are not$/$are$)$ deductible but only against capital gains on $($rental property$/$inventory$/$listed personal property$/$depreciable property$/$non$-$depreciable capital property$)$