Which of the Following Is Likely to Occur Upon the Sale

Which of the following is likely to occur upon the sale of a REIT-owned property?

A) If a capital gain is realized,the REIT can retain the gain for future investment and be taxed at the appropriate corporate capital gains tax rate
B) If a capital gain is realized,the REIT can retain the gain for future investment and be taxed at the shareholder's capital gains tax rate
C) If a capital gain is realized,the REIT can distribute the gain as a dividend to shareholders who will realize it as dividend income for individual tax reporting purposes
D) If a capital loss is realized,the loss can be passed through to individual investors