题干的表格里写了45% marginal income tax rate and 25% capital gains tax rate。
第1问是问angel investment应该放在哪个账户？答案前面都能理解，因为taxable account的losses可以offset gains，然后capital gain tax rate比较低。
但是最后一句“if the defered income tax pension is held, it will be taxed at the income tax rate of 45% at the time of withdraw”，这里不理解为啥题干里的45%的税率会联系到TDA的账户？谢谢！
