Capital Gains Are ______, and Capital Losses Are ______

Capital gains are ______, and capital losses are ______.

A) increases in the flow of investment; decreases in the flow of investment
B) increases in the flow of saving; decreases in the flow of saving
C) additions to plant and equipment; the destruction of plant and equipment
D) increases in the value of existing assets; decreases in the value of existing assets These are the definitions of "capital gains" and "capital losses."