please explain

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