Which of the following items is a capital asset in the hands of the taxpayer?()

A、Taxpayer owns a 10-year old Harley-Davidson motorcycle

B、Taxpayer owns a used car lot. He owns a 1962 Cadillac that is for sale on the lot

C、Taxpayer owns a notebook computer that he carries to his clients for work purposes

D、Taxpayer, a farmer, has a prize winning steer in his herd

E、None of the above items are capital assets