Marc lives in an apartment building and has a one-year lease which began 3 months ago. His landlord is willing to pay Marc $1,450 to vacate the apartment building immediately. The landlord wants to sell the building to a buyer who will demolish the building and build a movie theater. The $1,450 Marc will receive will be:
A. An ordinary gain
B. A short term capital gain
C. A long term capital gain
D. Excludable from income
E. None of the above.