Question

what are capital gains taxes applied to?
the gain realized from the sale of an asset
the sales taxes that customers pay
the interest paid for the use of capital

Explanation:

Capital gains taxes are specifically levied on the profit (gain) earned when a capital asset (like stocks, real estate) is sold for more than its purchase price. The other options describe sales taxes (on purchases) and interest (cost of borrowing), which are unrelated to capital gains.

Answer:

the gain realized from the sale of an asset