sold the following assets: stock acquired 5 years ago (cost $10,000) for $15,000, business equipment held for 3 years (cost $28,000; adjusted basis $22,000) for $30,000, inventory held 2 years (cost $11,000) for $14,000, and personal car, held 2 years (cost $8,000) for $12,000. What is the amount of Forests Sec. 1231 gain or loss?

a. $2,000

b. $8,000

c. $29,000

d. None of them