Answer:
C) subtracting the proceeds received from the sale of an investment from the original cost of the investment.
Explanation:
Capital loss arises on sale of an asset, or its disposition, or permanent fall in value.
Capital loss = Original cost (Purchase Price) - Selling Price
If this value is positive it is termed as capital loss, else it is termed as capital gain. Whenever we calculate any gain or loss then sale value shall be deducted from cost and not the cost from selling price.
Therefore, correct option is
C) subtracting the proceeds received from the sale of an investment from the original cost of the investment