What is the character of gain? (Capital or Ordinary or 1231)?

Class I: Cash and cash equivalents

Class II: Actively traded personal property, CDs and foreign currency

Class III: Mortgages, accounts receivables and credit card receivables

Class IV: Inventory

Class V: Equipment, land and property

Class VI: Intangibles described under Internal Revenue Code 197, less Goodwill or going concern

Class VII: Goodwill and going concern