According to the passage, if share prices are below NAV, closed-end funds will be______.

A．power of a lever that makes things easier
B．the way in which incremental income is generated
C．investing in closed-end municipal bond funds
D．influence of paying interest at short-term rates

A．some portion of the distributions of the funds will be subject to AMT
B．AMT will extract a tax on the distributions of all closed-end muni funds
C．the tax-exempt interest closed-end muni funds distribute will be taxable
D．more distributions of lower income bracket may be subject to the AMT this year