John is in the 35 percent bracket. He holds the following assets for more than one year, which gain will be taxed at the highest rate at the time of sale?

Select one:

a. Gain from personal-use property.

b. Gain attributable to tax depreciation taken on real property.

c. Gain attributable to depreciation on the sale of equipment used in his business.

d. Gain from a coin collection.

e. Gain from investment land.