问题如下：
Investors hold a pure-discount bond and receive the par value at maturity. For tax purposes, which of the following statements is correct?
选项：
A. The increase in the bond’s value is treated as tax-exempt income.
B. The increase in the bond’s value is treated as interest income.
C. The increase in the bond’s value is treated as a capital gain.
解释：
B is correct.
An increase in a pure-discount bond's value typically is treated as interest income to the bondholder by tax authorities. In many jurisdictions, tax authorities periodically tax these interest incomes during the bond's life even though the bondholders do not receive any payments until maturity.
老师问下 A具体是啥意思
