When considering Form 1040 capital gains as a source of cash in the global cash flow

formula, the:
A.	reported gain should not be used as a source of cash, whether recurring or nonrecurring.
B.	reported gain should be used as a source of cash only if subsequent asset sales are likely to take place.
C.	asset selling prices should be used as a source of cash if sales proceeds were not reinvested in another asset.
D.	asset selling price minus the gain should be excluded to isolate the recaptured depreciation amount.