Item	Sales Price	Cost
Diamond Ring	$1,200	$800
Gold Coin Collection	$1,900	$1,100
Rare Book	$800	$1,100
Vintage Car	$14,500	$15,000

Which one of the following amounts represents his taxable capital gain, net of allowable capital losses, for tax purposes during the current year?

a)

$100

b)

$150

c)

$200

d)

$400