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An investor purchases units of an equity fund for $17.

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An investor purchases units of an equity fund for $17.60. In which of the following circumstances would an investor potentially owe taxes on capital gains?

A.

The fund is sold today for $18.80 per unit and the proceeds are reinvested

B.

The fund is currently valued at $18.80 per unit

C.

A dividend distribution is reinvested into additional units of the same fund

D.

The fund is currently valued at $16.45 per unit

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