Which of the following would be taxed as a long-term capital gain, rather than as ordinary income or a short-term capital gain? O Disability benefit received from an employer's insurance plan O Sale of a stock that you owned for one year and one day Sale of a mutual fund that you owned for six months and one day O Dividends from a mutual fund that you owned for five years O Distribution from an employer retirement plan All but one of the following deductions are permitted against gross income. Which of the following is NOT an above-the-line adjustment for Form 1040? O Qualified student loan interest (subject to cap) 0 Contributions to a health savings account (subject to limits) o Contributions to a pre-tax individual retirement arrangement (IRA), subject to limits O Charitable contributions (subject to limits)