When does the gain from the sale of property otherwise meeting the definition of a capital asset result in income taxed at the ordinary rate?

A- When the property was held for one year or less.

B- When Congress has provided that the gain from the sale of the particular type of property will be treated as ordinary income.

C- When the property sold was merely the right to receive ordinary income in the future.

D- All of the above result in gain being taxed as ordinary rates.