ETF的课后题

嗨，从没放弃的小努力你好：

同学你好，本题考查capital gain distribution

课后题解析有明确解释：Return-of-capital distributions are amounts paid out in excess of an ETF’s earnings and serve to reduce an investor’s cost basis by the amount of  the distribution. These distributions are generally not taxable.
关于B选项，原版书上有说

大多数国家都是要分掉etf资金池中的dividends部分。请知悉。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！