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　　Topic：Capital asset
　　Content:  哪一項是capital asset
　　考點解析
　　Capital asset:
　　personal use property （注意不是personal property）
　　investment purpose property
　　注意與business property分別
　　Sample Question
　　Capital assets include
　　a. A corporation’s accounts receivable from the sale of its inventory.
　　b. Seven-year MACRS property used in a corporation’s trade or business.
　　c. A manufacturing company’s investment in US Treasury bonds.
　　d. A corporate real estate developer’s unimproved land that is to be subdivided to build homes, which will be sold to customers.
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