Indicate whether the following items are Section 1245 or Section 1250 property or, if neither, indicate what type of property they are considered to be (e.g., capital asset, Section 1231 asset). (Remember that Section 1245 and Section 1250 properties are sub-categories of depreciable Section 1231 property.) Assume all the items have been held long-term.

a. Equipment used in the business

b. Personal automobile

c. Truck used in the business

d. Escalator used in the business

e. Inventory

f. Residential rental housing g. Nonresidential real property depreciated under the straight-line method h. Leasehold of Section 1245 property