Section 1245 property would include all of the following except:

A. amortizable personal property such as goodwill, patents, copyrights, and leaseholds of 1245 property.

B. Section 179 immediate expensing of depreciable tangible personal property costs.

C. elevators and escalators acquired before January 1, 1987. stocks and bonds.

D. amortization of reforestation expenditures.