The taxpayer company operated a business on a large parcel of land for over 20 years. When the taxpayer sells the land, which of the following statements is most likely to lead to a conclusion that the taxpayers undertaking went beyond the mere realisation of a capital asset?

		The land was sold simply by listing it with a local real estate agent.
		The taxpayer set up their own onsite office to assist with the sale of the blocks sub divided from the land.
		The taxpayer developed the land to the extent necessary to get local council approval and no more.
		The taxpayer continued his or her normal business activities and was not directly involved in the sale of the land.
		The land was surplus to the taxpayers needs in carrying on the taxpayers business.