Havana Pérez Purchased a Piece of Land in 2019 with Plans

Havana Pérez purchased a piece of land in 2019 with plans to build and operate a greenhouse and evergreen nursery.Havana is a full-time teacher but has always dreamed of running a business.It is now 2020 and Havana has not yet started a business, and upon receiving an offer to teach on a tropical island, has decided to sell the land.Which of the following statements is TRUE?

A) Havana's primary intent suggests that the income should be treated as a business transaction.
B) Havana purchased the land with the primary intent to resell it at a profit.
C) Havana purchased the land with the primary intent to recognize a long-term economic benefit.
D) The intent of the purchase is insignificant when determining the type of taxable income to report.