Final answer:
The type of gain taxed at a maximum long-term capital gains rate of 25% in the U.S. is collectibles gains. These gains include the sale of things like coins, antiques, and fine art. The correct option is 4.
Step-by-step explanation:
The question concerns the taxation of investment gains in the United States, specifically which type of gain is taxed at a maximum long-term capital gains rate of 25%. It is important to understand the different categories of capital gains and how they are taxed. The options presented are:
- Short-term capital gains
- Qualified dividends
- Real estate gains
- Collectibles gains
Short-term capital gains are profits from the sale of assets held for one year or less and are taxed at ordinary income tax rates. Qualified dividends are taxed at the lower long-term capital gains rates but do not have a specific maximum rate of 25%. Real estate gains can incur a special depreciation recapture tax of 25%, but this is conditional and relates to specific portions of the gain. Collectibles gains, which include items like coins, bullion, antiques, and fine art, are taxed at a maximum long-term capital gains rate of 25%. Hence, the correct option in the final answer related to the taxation being asked about is collectibles gains.