which of the following statements is correct with respect to the taxation of capital gains? a.in any year, up to $5,000 of net capital losses can be deducted against ordinary income. b.short-term capital gains have preferential tax rates. c.long-term gains have preferential tax rates of 0 percent, 15 percent, and 20 percent for most taxpayers. d.long-term capital gains are taxed at a higher rate than ordinary income