问题如下：
Jose DiCenzo has some securities worth €50,000 that have a cost basis of €75,000. If he sells the securities in the current tax year and replaces them with securities having the same returns. He will then sell the new securities in the next tax year. Assuming capital gains are taxed at 30 percent, what is the total tax savings assuming DiCenzo does not reinvest the tax savings?
选项：
A.€0.
B.€7,500.
C.€15,000.
解释：
A is correct.
Assuming DiCenzo does not reinvest the tax savings, tax loss harvesting does not reduce the total tax paid over time. It only defers taxes because recognizing the loss resets the cost basis to a lower figure which will ultimately increase the gain realized late by the same amount. Tax loss harvest can augment return by postponing tax liabilities. Reinvesting the current year’s tax savings increases the after-tax principal investment, which can augment the value of tax loss harvesting further.
今年的抵税金额肯定是7500哈，免税也是免了今年的税，而交投资收益的税是明年的税哈。题库里面还有一题类似的没有提及年份，那可以当成同一年内发生的事情，就可以选0，你这个题目的条件是跨年份的，不应该混为一谈
