Correct option is D.
If Susan bought some land and she sold it for $3,000 more than she paid for it, then the $3,000 is considered as an example of Capital Gain. A capital gain occurs when the value of capital asset rises above its acquisition price.
A capital gain might be short-term or long-term and must be reported on people's tax return. This is usually the purchase price plus any commissions or fees that have been paid. This is he sale price less any commissions that have been paid. In order to calculate the difference, subtract your base from the realized amount.
To know more about Capital gains, refer to the link:
https://brainly.com/question/24084696
