I have a client who goes to the bank and buys rolls of quarters to look for errors. If he finds one, he resells on Ebay for a profit. He also buys coins from Ebay and resells for a profit. Are these sales reported on Sch D as capital gains? I assume since it's currency it can't be reported on a Sch C? He does have an office and is planning on opening a shop to sale the coins. I haven't ever dealt with this kind of tax situation before. Any help would be greatly appreciated. Thanks in advance.