The first official political parties to develop in the united states were a. the whigs and the tories. b. the democrats and the republicans. c. the federalists and the anti-federalists. d. the federalists and the democratic-republicans.

The answer you are looking for is actually D. the Federalists and The Democratic-Republicans. (The reason why C is wrong is because they weren't officially called Anti-Federalists, rather Democratic-Republicans)

what the first or next guy says

the answer is: must pay taxes on profits

since it is considered as a part of your income, profits from investments is eligible for tax payment.

the tax from your investment could be influenced by how long you decided to sell it. united states promotes keeping your investment for long term period. so, the tax rate for investments that you sell in less than one year is typically higher compared to investments that you sell in more than one year period.