Which Three of the Following Accurately Describe Taxation of an Individual's

Which three of the following accurately describe taxation of an individual's capital gains in the UK or US?

A) Taxation on shares held for a number of years falls considerably.
B) Taxation policy encourages people with high income to buy shares which provide high dividends.
C) Tax is only paid on realised gains.
D) Capital gains are taxed at the individual's marginal rate.