Complete the sentences by choosing the correct response from each of the drop$-$down lists.

Capital gains $($losses$)$ are the difference between the$$asset$\text{'}$s original costasset$\text{'}$s improvement costsasset$\text{'}$s depreciation costsasset$\text{'}$s transactional costs$$and its value at the time of sale. The tax rate changes based on whether the gain or loss was$$over $$100,000$less than $$100,000$short$-$term or long$-$terma house or other investment.