Question: Please answer with reason for all why the option is correct and why the other options are incorrect,,,,,,,, Accounting: type question:, Capital Profits are earned

Please answer with reason for all why the option is correct and why the other options are incorrect,,,,,,,,
Accounting: type question:,
Capital Profits are earned from:
A. Sale of Current Asset
B. Sale of Fixed Asset
C. Capital Restructuring
D. Business Transactions

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