If an individual taxpayer's marginal tax rate is 35 percent and he holds the following assets for more than one year, which gain will be taxed at the highest rate at the time of sale?

a) Gain attributable to tax depreciation taken on real property.

b) Gain from personal-use property.

c) Gain from a coin collection.

d) Gain from the sale of qualified small business stock held for three years.

e) Gain from investment land.