Which of the following does not form a part of fiscal policy? O A. Capital gains tax was introduced in 2001, where income tax is levied on a portion of the gains realised from the disposal of certain assets by corporate and individual taxpayers. O B. The South African Reserve Bank's Monetary Policy Committee (MPC) has decided to keep the repo rate unchanged at 3.5% per annum. O C. The IMF granted South Africa the US$4.3-billion (around R70 billion) loan, which was part of R95 billion being sought from multilateral institutions to support job creation and protection for businesses negatively impacted by the Covid-19 pandemic. O D. Government's fiscal strategy over the next three years will be to narrow the deficit and stabilise the debt-to-GDP ratio