Sheldon purchased five bitcoins as an investment on September 12, 2020. He sold the bitcoins for a profit on December 17, 2020. What is the tax treatment of this transaction?

O A foreign currency gain under Section 988 of the Internal Revenue Code. O Ordinary income subject to the same rules that apply to barter transactions. O A short-term capital gain, reported on Form 8949, Sales and Other Dispositions of Capital Assets. O Taxable income reported on Schedule 1, Additional Income and Adjustments to Income.