A Major Difference Between Dividends and Capital Gains Is That

Multiple Choice

A major difference between dividends and capital gains is that:

A) Capital gains are always positive.
B) Capital gains affect the total return while dividends do not.
C) Capital gains are in increase in stock price while dividends are cash payments to stockholders.
D) Dividends affect the total return while capital gains do not.
E) Capital gains are only accounted for on an annual basis while dividends are accounted for when paid.