From a taxation perspective, which of the following is NOT typically considered a capital gain?

A capital gain is typically realized when a capital asset is sold for a greater price than its original purchase price. In this case, rental revenue generated by a landlord would not be considered a capital gain as it represents ongoing income from the rental property, not a one-time sale or disposition of a capital asset. The other choices involve selling properties or assets for a profit, which would be more likely to result in a capital gain for tax purposes.