Allocation of capital gains and losses.

To the extent that the following constitute nonbusiness income: (1) capital gains and losses from sales of real property located in this state are allocable to this state; (2) capital gains and losses from sales of tangible personal property are allocable to this state if: (a) the property had a situs in this state at the time of the sale; or (b) the taxpayer's commercial domicile is in this state and the taxpayer is not taxable in the state in which the property had a situs; and (3) capital gains and losses from sales of intangible personal property are allocable to this state if the taxpayer's commercial domicile is in this state.