Rule for neuter · das
Any infinitive used as a noun is das · 100%.
In German you can turn almost any verb in its infinitive form into a noun just by capitalizing it - and the result is always neuter, with no exceptions. That's how you get words like das Leben (life, from “leben” - to live), das Rennen (the race/running, from “rennen” - to run), and das Unternehmen (the company/enterprise, from “unternehmen” - to undertake). It's one of the few 100%-reliable gender rules in German: once you recognize a capitalized infinitive acting as a noun, you can bet on das without a second thought. In our frequent-word set it covers 1.2% of all nouns (28 words) and has no known exceptions.