11 18888 Benvolio receives a distribution of $100 from a mutual fund. The distribution is charactenzed as a return of capital for tax purposes. What are the tax consequences for Blivolio He is immediately taxed on 1100s ordinary income He is immediately taxed on $100 con He must increase the adjusted cost base of his mutual fund units by 5100 He must decrease the adjusted cost base of his mutual fund units by $100