Which of the Following Is Associated with Mental Accounting, a Form

Which of the following is associated with mental accounting, a form of prospect theory?

A) Investors feel overconfident and trade stocks too frequently.
B) Investors differentiate between dividend dollars and price appreciation (capital gains) .
C) An investor realizes that writing covered call options is a trade for future stock price appreciation.
D) A stock does not incur a loss until it is sold.