Steve's Used Cars has started accepting Cryptocurrency as a means of payment. On date X when a particular cryptocurrency has a market value of $40,000 per coin, Dave enters into a contract to pay Steve's Used Cars for a 2018 Ford F-350 one cryptocurrency coin within ten days of the contract. Eight days later Dave shows up and transfers one coin from his electronic wallet to Steve. At that time one coin of cryptocurrency is worth 45,000. Which of the following is most true : 

a. The price of the truck is the price on the date of the contract, $40,000 and Steve determines his gain or loss on the transaction by matching the contract price in US Dollars against his adjusted basis in the property. b. Since Steve is a dealer in property Steve matches the fair market value of property received on the date of receipt against his inventory carrying cost 

c. Since the Ford Truck is a capital asset under §1221, Steve matches the contract price against his adjusted basis in the Truck and recognizes long-term capital gain or loss on the transaction. 

d. Steve must treat any amounts received in excess of the contract price as interest received.