Write the next sentence in the following story.

How to understand capital gains tax 
Start at square one. 
A capital gains tax is a tax on the profits from the sale of an asset. The asset could be virtually anything, such as a home, a piece of land, stocks, bonds, collectibles-even an intangible asset, like a trademark or a patent.

Available options:
a). Capital gains are federal and state taxes according to state law. In the case of a federal tax, you can generally find the entity or company with a capital gains tax when you are searching for them..
b). In this sense, capital just means money, and gains mean profit. Most people's income comes from wages, and that's mostly what ordinary income tax covers..
c). See some examples of how the capital gains tax don't work in calculating your capital gains taxes. These like market share and business equity interest rate..
d). This asset would make the asset, and only you understand. The capital gains are used to make equal, allotted equity to the dollar... The answer should be
b).