Capital assets include:. A. A corporation's accounts receivable from the sale of its inventory. B. Seven-year MACRS property used in a corporation's trade or business. C. A manufacturing company's investment in U. S. Treasury bonds. D. A corporate real estate developer's un-improved land that is to be subdivided to build homes, which will be sold to customers.

The correct answer is letter "C": A manufacturing company's investment in U.S. Treasury bonds.

Explanation:

A capital asset is one that a company plans to own for more than a year and makes use of in generating revenue. Capital assets are listed as equity, land, and facilities on the firm's balance sheet. Typical capital assets are land, buildings, plants, vehicles, trucks, furniture, computers, and manufacturing machinery or any other investment such as government treasury bonds.

of the three mortgage options that demarco and tanya have to choose from, the balloon payment mortgage would be their best option, over adjustable payment and fixed payment plans.ultimately, the balloon payment plan would save demarco and tanya overall, in interest, would cost less monthly, and they would only have to make these payments for 8 years, opposing to 30 years for adjustable or fixed payment plans. 

overall, demarco and tanya would save $80,811 if they chose balloon payments over fixed payments, and would save $116,711 if they choose balloon payments over adjustable payments. benefits with choosing fixed payments over adjustable payments is that, in the end, the payments will still be $836.30 a month, while with adjustable payments, the initial monthly payments will be $763.38 to $1082.70 a month, ultimately leading to a more costly purchase. benefits with choosing fixed payments over balloon payments are not present. benefits in choosing adjustable payments over is that it has a lower interest rate, and starts with lower monthly payments initially. benefits in choosing adjustable payments over balloon payments include a lower interest rate, and lower initial monthly payments. benefits in choosing balloon payments over fixed payments include lower interest rates, lower overall price, lower monthly payments, takes less time to pay off, and does not require a downpayment. benefits in choosing balloon payments over adjustable payments include, lower monthly payments (when averaged), takes less time to pay off, and lower overall price.

hence, option c, balloon payments, is the best option for demarco and tanya to make this purchase, for it will save them a minimum of $80811, and a maximum of $116,711.