In Determining Whether a Gain Resulting from a Disposition of an Asset

In determining whether a gain resulting from a disposition of an asset is capital or business, various criteria have been used. Which of the following considerations would be least likely to affect the decision?

A) The length of time the asset is held.
B) Whether the transaction is related to the taxpayer's business.
C) The number and frequency of similar asset dispositions.
D) Whether the taxpayer knew the investment could be sold for a profit if the investment return was inadequate.
E) Whether the transaction resulted in a gain or loss.