Which of the following is a capital asset? Explain.

a. Gold ring received as a gift

b. Personal automobile

c. Accounts receivable obtained in the ordinary course of business

d. Shares of stock in the Riviera Corporation

e. Building owned and used by the Riviera Corporation

f. Business cars and trucks owned and used by the Riviera Corporation g. Home in Florida used for only four months during the winter h. Copyright on a book written and owned by the author