Which of the following types of property is not subject to the uniform capitalization (UNICAP) rules? A. Manufacturer's inventory B. Retailer's inventory with annual average gross receipts of $30,000,000 (past three years) C. Retailer's inventory with annual average gross receipts of $5,000,000 (past three years) D. Tangible personal property produced by a taxpayer for use in the taxpayer's trade or business