Can someone help me on these questions?

I also have a question regarding unrealized capital gains. I remembered from the in-class materials, it stated that "unrealized capital gains will be excluded in Canadian taxation system." So, I am a bit confused when I see question 30. Can unrealized capital gains be taxed? I am looking forward to hearing from you. Thank you.

An individual buys $100,000 in financial assets and holds them for 2 years. The financial assets earn 12% interest each year. The tax rate is 25%. 29) Consider a tax system in which half of realized capital gains are taxed. What tax amount is due on these financial assets at the end of the 2 years? A) $3,000 B) $3,180 C) $6,000 D) $6,360 E) $3763.20 30) Consider a tax system in which half of realized and unrealized capital gains are taxed. What is the annual net (of taxes) rate of return on these assets? A) 1.5% B) 4.5% C) 10.5% D) 9% E) 12% An individual buys $100,000 in financial assets and holds them for 2 years. The financial assets earn 12% interest each year. The tax rate is 25%. 29) Consider a tax system in which half of realized capital gains are taxed. What tax amount is due on these financial assets at the end of the 2 years? A) $3,000 B) $3,180 C) $6,000 D) $6,360 E) $3763.20 30) Consider a tax system in which half of realized and unrealized capital gains are taxed. What is the annual net (of taxes) rate of return on these assets? A) 1.5% B) 4.5% C) 10.5% D) 9% E) 12%