Siva Operates a Retail Music Store as a Sole Proprietorship

Siva operates a retail music store as a sole proprietorship.Which of the following items are capital assets in the hands of Siva?

A) The store's counters and display cases.
B) A portable music player that has been in the store's inventory for over a year.
C) The store building that is an asset of the sole proprietorship.
D) An interest-bearing savings account used to keep the store's excess cash.
E) None of the above.