答案是 B is correct. The Westmeyer shares provide tax deferral benefits, as no taxes are to be
paid until disposal; in addition, there are tax reduction benefits: no dividends are paid, and taxes on dividends are higher than that of capital gains.
题中
Marjorie inherited 10,000 shares of Westmeyer stock (NYSE) from her mother. Her mother was
a childhood friend of the company founder, and she pledged never to sell these shares. Marjorie plans on continuing to honor her mother’s wishes. e shares are currently priced at $65 per share with a cost base of $5 per share for tax purposes.
没有提到有TAX优惠呀 只是为了遵守她妈的意愿会一直持有下去
另外，CFA 3 2017 AFTERNOON MOCK Individual IPS Q13-Q18 没有视频讲吧？