Which of the following is an example of a capital gain?

A capital gain refers to the profit that results from the sale of an asset, where the selling price exceeds the original purchase price. In this context, the profit from selling a property is a direct example of a capital gain. When a property is sold for a higher price than what it was purchased for, the difference represents the capital gain realized by the seller.

In contrast, other options represent different forms of income or financial returns. The interest earned on savings pertains to earned interest income and does not fall under capital gains. Similarly, income generated from rental properties is classified as rental income, not a capital gain, since it arises from the regular leasing of the property. Lastly, while the value increase of a company's stock indicates a potential capital gain if sold, it does not represent an actual gain until the stock is sold. Thus, the profit from selling a property distinctly illustrates a capital gain scenario.