Geraldine inherited a piece of land when her father Albert died on July 26, 2015 The FMV of the land at the date of death was $40,000 and cost Albert $20,000 in 2009. Geraldine sold the land on March 29, 2016 for $45,000. What are the amount and nature of the gain on the sale?

a/25000 ordinary gain

b/5000 capital gain

c/ 5000 ordinary gain

d/ 25000 capital gain