Select the phrase/connector from the given three options which can be used to form a single sentence from the two sentences given below, implying the same as expressed in the statement sentences.

The land belonging to your father does not satisfy the exclusion criteria stated in the definition of capital asset. The gain arising from the sale of the agricultural land by your father would be taxable.
 
1. As though the gain

2. Assuming that the land 

3. As soon as the gain