Yves has been holding units in the Elite Inc. mutual fund for over 3 years. At the time, he used all of his savings and invested $5,000 at $20.00 /unit. When Yves purchased the mutual fund, his investment adviser told him that Elite Inc. was a front-end loaded mutual fund at 4%. Yves decided to sell all the units on April 24, 2023, when Elite Inc. reached $25.75/ unit. What is Yves's taxable capital gain that he must report in his 2023 tax return for the sale of this mutual fund? Select one: a. $719 b. 690 C. $1,380 d. $1,180 e. $1,438