Using a citation search, find Notice 2014-21 and use it to answer this question. Bryce purchased cryptocurrencies (Bitcoin) for $15,000 several years ago. Bryce recently sold all of his Bitcoin investments for $50,000. According to Notice 2014-21, how should Bryce report the gain on his Bitcoin investments for tax purposes?
a) As ordinary income
b) As long-term capital gain
c) As short-term capital gain
d) As a tax-free transaction