Sarah Green Purchased a Piece of Land in 20x8 with Plans

Sarah Green purchased a piece of land in 20x8 with plans to build and operate a greenhouse and evergreen nursery. Sarah is a full-time teacher but has always dreamed of also running her own business. It is now 20x9 and Sarah has not yet started her 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) Sarah's primary intent suggests that the income should be treated as a business transaction.
B) Sarah purchased the land with the primary intent to resell it at a profit.
C) Sarah 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.