Ms$.$ X$,$ a cash$-$method taxpayer, received notice from her mutual fund that it has realized a long$-$term capital gain on her behalf in the amount of $$2,500.$ It also advised her that it has paid a tax of $$500$ on this gain. The mutual fund indicated that it will not distribute the net amount but will credit the amount to her account. All of the following statements are true EXCEPT

A$.$

X does not report a long$-$term capital gain because nothing was paid to her.

B$.$

X is allowed a $$500$ credit for the tax since it is considered paid by X$.$

C$.$

X is allowed to increase her basis in the stock by $$2,000.$

D$.$

X must report a long$-$term capital gain of $$2,500.$