Two different taxpayers $($both of which have asked to remain anonymous$)$ acquire an

identical investment with identical investment terms on exactly the same acquisition date

and sell the investment at identical prices on exactly the same sales date. The two

taxpayers might, however, experience a different rate of return from this investment

based on at least three different factors. First create a list of those three factors and then

describe in detail how each factor might cause a different rate of return for the two

investors?