Realized Capital Gains Is Best Described As

Realized capital gains is best described as:

A) The taxable difference between adjusted cost of disposal and UCC, when UCC is smaller.
B) Using a year's capital losses to offset capital gains in past years.
C) Using a year's capital losses to offset capital gains in future years.
D) Total installed cost of capital acquisitions minus adjusted cost of any disposals within an asset pool.
E) The increase in value of an investment, when converted to cash.