Jason enjoys restoring antique furniture. Last year, he acquired six pieces at a cost of $300 each. He was able to restore the furniture and sell them for total proceeds of $9,600. What is the effect on Jason's taxable income?

a) Jason has business income of $7,800.

b) Jason has business income of $9,600 and a capital loss of $1,800.

c) Jason has business income of $3,900.

d) Jason has a taxable capital gain of $3,900.