Mario's Pizza has been suffering financial difficulties due to new local competition. They have decided to downsize and leave their premises of 15 years. Mario's Pizza has the following receipts: 1. $150,000 from pizza sales; 2. A gain of $12,000 from the sale of old delivery vehicles at a price greater than amount owed under the lease: 3. Proceeds from the sale of its pizza bar to a shopping centre (from which they now lease a smaller shop). Which of the receipts will be treated as capital receipt? O i, ii and iii Oii oiii O ii and