Match Each Numbered Entry with the Most Relevant Lettered Entry

Match each numbered entry with the most relevant lettered entry below.
-appreciation

A) recipient
B) increase in value
C) fixed sum payable periodically
D) no compulsion to sell
E) initial capital investment
F) to receive an actual benefit or loss
G) a legal share or right in something
H) lifetime and testamentary transfers
I) relief from tax obligation
J) after allowable deductions