问题如下：
Which of the following statements relating to capital gains in ETFs and mutual funds is correct?
选项：
A. ETFs tend to distribute less in capital gains than mutual funds do
B. Mutual funds may elect not to distribute all realized capital gains in a given year.
C. The selling of ETF shares by some investors may create capital gains that affect the remaining ETF investors in terms of taxes.
解释：
A is correct. ETFs tend to distribute far less in capital gains relative to mutual funds. This is mostly due to the fact that ETFs have historically had significantly lower turnover than mutual funds have had.
Mutual fund不是说可以不进行capital gain的分配吗？只有ETF是必须分配？
