30. What of the following is a capital asset? Explain. f. Business cars and trucks owned and used by the Riviera Corporation – 35. Boyd Bayer acquired 100 shares of Evans Corporation stock for $3,000 on January 8, 2018. He gave the stock to his daughter Susan on January 8, 2019, when the fair market value was $2,400. On March 22, 2019, Susan sold the stock for $1,500. What is the nature and the amount of the gain or loss for Susan in 2019?