Which of the following statements is true for a taxpayer with a portfolio of equity and fixed-interest unit trusts and OEICs? i) Any losses from the portfolio are allowable for Capital Gains Tax calculations. ii) US share dividends earned by a UK resident may be subject to withholding tax. iii) You don't have to pay income tax on dividends from UK companies. iv) The taxation of income from OEICs will be treated the same way as the unit trusts. a. i, iii, and iv only b. i,ii, and iv only c. ii and iii only d. i,ii,iii only