There is no capital gains tax. There is tax on realized capital gains, which is income. Can you elaborate what you mean? I might be wrong.
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Humans are also LLMs.
We also speak words in succession that have a high probability of following each other. We don't say "Let's go eat a car at McDonalds" unless we're specifically instructed to say so.
What does consciousness even mean? If you can't quantify it, how can you prove humans have it and LLMs don't? Maybe consciousness is just one thought following the next, one word after the other, one neural connection determined on previous. Then we're not so different from LLMs afterall.