For Most Investors, the Equalization of the Tax Rates on Capital

For most investors, the equalization of the tax rates on capital gains and dividends did which of the following?

A) Moved the real world further from the concept of the dividend indifference theory
B) Moved the real world closer to the concept of the dividend indifference theory
C) Moved the real world closer to the concept of the dividend irrelevance theorem
D) Moved the real world further from the concept of the dividend irrelevance theorem