Capital Assets Include Which of the Following

Capital assets include which of the following?
I.Depreciable equipment used in Robbie's business.
II.A new car held for resale by Andrews Auto Sales.
III.Accounts receivable held by Jessica because of sales on credit while operating her store.
IV.A set of golf clubs, belonging to a surgeon.
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A) Only statement I is correct.
B) Only statement IV is correct.
C) Statements III and IV is correct.
D) Statements I, III, and IV are correct.
E) Statements I, II, III, and IV are correct.