csc chapter 22

 An investor purchased 1,000 shares of ABC Securities for $2 each, and 500 shares of DEF Securities for $2.50 in his trading account. When both ABC Securities and DEF Securities were each $2.25 per share, he contributed his holdings of both into his RRSP plan. What are the tax implications of these contributions?
a) None.
b) There is a capital gain of $125.
c) There is a capital gain of $250.
d) There is a capital gain of $500.
请问老师这题为什么选c？