Orange, Inc. buys a sandwich-making machine for $35,000 on April 1, this year. The machine is used in Orange's business. As of December 31, this year, the machine is classified as:

	a.	A capital asset.
	b.	A Section 1231 asset.
	c.	A casualty asset.
	d.	An ordinary asset.
	e.	None of the above.