The Answer is B. Capital gains are talking only about investments or real estate. You only realize the gains when a property is sold. Since it is more money than what it is bought for.
D is the answer your looking for
To some of the scholars the creation of the federal system was an effort to preserve the ideals of the Revolution by eliminating the contention and disorder that threatened the new nation; it was an effort to create a strong national government capable of exercising real authority. The Constitution was an effort to protect the economic interests of existing elites, even at the cost of betraying the principles of the Revolution, to others. And to still others, the Constitution was designed to protect individual freedom and to limit the power of the federal government.