Which of the following is correct? Select one: O A. In determining whether a disposition is capital or business in nature, the number and frequency of transactions is taken into account. O B. A taxpayer must include 50 percent of both business income and capital gains in their Taxable income. O C. Amounts collected under an insurance policy are considered capital gains. O D. The sale of a depreciable asset can result in a capital gain or capital loss. O E. Not given