Quinn оwns а cоmmunity ice skаting аnd hоckey facility that he operates as a sole proprietorship. The facility sits on land he purchased twelve years ago. The building that houses the two hockey rinks is permanently attached to the land and has been depreciated each year since it was placed in service. Quinn also holds 500 shares of a publicly traded sporting goods company that he purchased for personal investment purposes eighteen months ago. Quinn is meeting with his financial planner to review the tax implications of potentially selling some of his assets. Which of the following correctly identifies the asset classification of the hockey rink building and the publicly traded stock, respectively?