In early 2014, Ben sold a yacht, held for 9 months and for pleasure, for a $5,000 gain. Concerned about offsetting the gain before year end, Ben is considering selling one of the following, each of which would yield a $5,000 loss:

I. A houseboat used for recreation

II. A truck used in a business

III. A stock investment held for 13 months

Evaluate each choice. Which is the best option for tax purposes? Why?