Which of the following transactions or events (after reduction for any ordinary gain attributable to depreciation recapture) will not result in gain or loss from Sec. 1231 property? Assume all property has been held for more than 1 year and the transaction or event occurs in the current year. A Sale of heavy equipment held for leasing. B Personal automobile destroyed in a collision. C Sale of a computer used in a trade or business. D Business property condemned for public use