A lessor is paid $45,000 by its commercial tenant as a lease cancellation fee. The tenant wanted to getout of its lease so it could move to a different building. The lessor had held the lease for three yearsbefore it was canceled. The lessor had a zero tax basis for the lease. The lessor has received:A. Ordinary income of $45,000.B. Long-term capital gain of $45,000.C. Short-term capital gain of $45,000.D. Neither gain nor loss. E. None of the above