When Selling Rental Property,the Difference Between the Selling Price and the Purchase

When selling rental property,the difference between the selling price and the purchase price is _________________ if you have held the property for more than two years.

A) Capital appreciation and is taxed at a capital gains tax rate
B) Passive income and is an easy way to make money with little or no effort
C) Passive income and thus is not taxed
D) Personal property appreciation and is taxed as personal income