Fte Uniform Capitalization Rules Apply to Which One of the Following

fte uniform capitalization rules apply to which one of the following properties?

A) Property you produce under a long-term contract
B) Personal property you purchase for resale, if your average annual gross receipts are $10,000,000 or less
C) Costs paid or incurred by an individual (other than as an employee) or a qualified employee-owner of a personal service corporation in the business of being a writer, photographer, or artist
D) Real property or tangible personal property which you produce for sale to customers