Stanley operates a restaurant as a sole proprietorship. Which of the following items is a capital asset in the hands of Stanley?

a.Stanleys car, which is not used in the restaurant business.

b.A portable sound system used to play theme music for the restaurant.

c.The restaurant building that is an asset of the sole proprietorship.

d.The van used for catering services in the restaurant business.e.Accounts receivable from catering dinners.