13. Implicit capital gains are a. increase in the value of a firm that occur because a firm has retained earnings that are exempt from corporate profits taxes b. capital gains that are owned by foreigners c. capital gains that have been realzed d. capital gains that have been accrued but not yet realized 14. A mutual fund that mimics a stock index, such as the S&P 500, s called a. a hedge fund. b..an index fund. c. .a participation pool d. a mutual mutual 15. An investor buys stock for $10,000 and earns dvidends of $250 during the course of the year.At the end of the year, the stock is worth $9300. The capital-gains yield for the year is a. 2.5 percent b. -2.5 percent .4.5 percent d. -7.0 percent 16. An investor buys stock for $10,000, and earns dividends of $250 during the course of the year. A the end of the year, the stock is worth $9300. The total return for the year is a. 2 5 percent b. -2.5 percent c -4.5 percent d.-7.0 percent