The Tax Strategy Technique of Postponing Capital Gains Until Held

The tax strategy technique of postponing capital gains until held more than one year is implemented through:

A) Delay selling an investment that has risen in value until the New Year.
B) Delaying selling an investment that has appreciated in value until it qualifies for favorable long-term capital gains treatment.
C) Selling investments with losses to reduce current taxes.
D) Selecting the year to declare a gain or loss to take tax advantage of a more favorable marginal tax bracket.
E) None of the above.