Crossword Genius

What this puzzle's circled letters are with respect to the surrounding shaded squares? (7,5)

Ross

I believe the answer is:

capital gains

(Other definitions for capital gains that I've seen before include "Profits from the sale of assets" , "target of 17, 8 [CHANCELLORS STATEMENT] - with 6a" , "post-war Honolulu and Juneau for US?" , "Profits from investment sales" , "must happen when money flows into London" .)

I've seen this clue in The New York Times.
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