K Which of the following statements with respect to the taxation of capital gains is NOT correct? O A. When government assistance is provided to acquire a capital property, it reduces the ACB of the property. OB. When an individual sells shares in a Canadian small business corporation, any resulting capital gain can be deferred if the proceeds are reinvested in shares of another Canadian small business corporation. O C. When a part of a group of identical securities is sold, the ACB of the shares sold must be based on the average cost of the group. O D. All gains resulting from dispositions of personal-use property are required to be included as income. 7 a.m