$1099-$DIV, Boxes $2b,2c,$ and $2$ d show gains realized from different taxable events. Box $2$ b deals with unrecaptured section $1250$ gain from certain depreciable real property. Box $2$ c shows the portion of the amount in certai empowerment zone business stock that may be subject to a $60\%$ exclusion. Box $2$ d shows $28\%$ rate gain from sales or exchanges of collectibles. Where will items reported in these boxes be reported on the tax return?

Select one:

$$ a$.$ Items reported in the boxes above will be added to any ordinary dividends reported on line $9$a of Form $1040$

$$ b$.$ Items reported in the boxes above will be reported on line $9$b of Form $1040$

c$.$ Items reported in the boxes above will be reported on Schedule D of Form $1040$

d$.$ Items reported in the boxes above are not reported on the tax return. These items are provided for informational purposes only