Value shifting

Q: I have a client who buys and rents out shipping containers. Eventually, they sell the containers to buyers. My question is, should we consider the shipping containers for rent as inventory, depreciable assets, or neither?

Q: Company A was going to sell its business to Company B, who paid a $10,000 fee to secure the option to make the offer. If Company B decides not to buy, will this trigger a tax event?