Steven operates a restaurant as a sole proprietor and files a Schedule C for the business activity. Which of the following assets, all of which he owns, qualify as a capital asset for Steven?

A. The portable sound system used only in the restaurant to play theme music.

B. None of the assets listed in a, b or c qualify as capital assets for Steven.

C. The interest-bearing savings account used only to keep the restaurants excess cash.

D. The tables and chairs used only in the restaurant.