Which of the following BEST describes the tax consequences on a redemption of shares? O A. The amount by which the redemption proceeds exceed the paid up capital of the shares is considered both a doomed dividend and a capital gain, OB. The amount by which the redemption proceeds exceed the paid up capital of the shares is considered a capital loss, OC. In addition to a deemed dividend the redemption can also result in a capital gain or capital tone if the paid up capital of the shares does not equal the adjusted cost base of the shares OD. The amount by which the redemption proceeds exceed the adjusted cost base of the sharon is considered a doomed dividend