Joe owned a grocery store and wanted to raise some money. He decided to sell his land and building to an investor and leased it back to himself in order to to continue running his grocery store there. Which of the following would be a tax benefit to Joe? A. All capital gains for Joe are deferred B. Joe has a new tax base for his future depreciation of the building C. Joe's rent payments to the investor will be fully deductible for income tax purposes as a business expense D. None of the above