CSC V2 Chapter 20 20.3 答案与官网不一样
CSC V2 Chapter 20 精编教材练习题20.3显示选C， 但是CSC 官网一样的原题选的是A，解释是：Payments from a segregated fund contract’s maturity guarantees are taxable. The amount of tax payable depends on whether the proceeds, minus any sales charges, exceed the cost of the contract. The cost of the contract, known as the adjusted cost base, consists of the original amounts deposited and any net income or capital gains (or capital losses) allocated to the policy. If the proceeds of the contract (after commissions) are less than the adjusted cost base, income tax is payable on the guaranteed amount. However, the contract holder can use the difference between the market value of the segregated fund and the adjusted cost base as a capital loss.
麻烦老师确认下到底哪个选项是对的，谢谢
A是对的，If the proceeds (market value 40,000) of the contract (after commissions) are less than the adjusted cost base (50000), income tax is payable on the guaranteed amount (10000的税).
However, the contract holder can use the difference between the market value (40000) of the segregated fund and the adjusted cost base (50000) as a capital loss. The net tax effect is zero.
两步，第一步产生了tax，第二步的capital loss 抵消了第一步的gain，所以是A
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