The gain from the sale of a laptop used in business cannot be excluded as foreign earned income on Form 2555. Form 2555 is used to exclude foreign earned income, which generally refers to wages or self-employment income earned while working abroad, not gains from the sale of business assets. If you're looking to claim foreign tax credits instead, the category of income would depend on how the laptop was used in your business. Typically, the gain from the sale of business property would fall under the "general category" income for foreign tax credit purposes. However, if the laptop was used in a passive activity, it might be considered "passive category" income. It's important to assess the specific use of the laptop in your business to determine the correct category.
