题目中不是说TDA subordinate to tax regime么？

问题如下：

Jack invested $200,000 in a tax deferred account which is subordinate to Heavy Interest Tax Regime. In this regime, interests are taxed at ordinary rates, but regime has a favorable treatment for dividends and capital gains. Which of the following assets would be the most appropriate in his account？

选项：

Stocks with high capital gain

Bonds with high interest income

High dividend paying stocks.

解释：

B is correct.

考点：Seven global Tax regimes

解析：Heavy Interest Tax Regime，对于利息征重税，但是对于股息和资本利得有税收优惠。本题问的是放入tax deferred account中的资产最合适的是哪个？所以应该选高利息的债券，高利息的债券的税比较重，所以我们应该把他放在免税账户或者可以递延交税的账户。所以相对于其它两个，高利息的债券最适合放在这个TDA账户。