Steve Chan sold the following assets during the current year: Item Sales Price Cost Diamond Ring $1,200 $800 Gold Coin Collection $1,900 $1,100 Rare Book $800 $1,100 Vintage Car $14,500 $15,000 Which one of the following amounts represents his taxable capital gain, net of allowable capital losses, for tax purposes during the current year? a) $100 b) $150 c) $200 d) $400