capgains: fix rendering

src/Capital-gains-reporting.md

@@ -3,6 +3,7 @@
 Here is a quick intro to capital gains and tax reporting for investments, in the context of plain text accounting, as of 2025. Note this information here is unvetted, just my current understanding; so do your own research / use professional advice when appropriate.
 
 If you have traditional investments or cryptocurrencies, you will typically incur
+
 - revenues (when you receive payments/gifts/airdrops/rewards)
 - expenses (when you send payments/gifts/fees)
 - capital gains or losses (when you spend/sell/exchange an asset at a different price than its original cost)
@@ -19,20 +20,25 @@ For traditional investments, capital gains are calculated by your investment bro
 Here the calculations are similar, but the landscape is more complicated.
 If you have only used a centralised exchange, that will often calculate gains for you, similar to an investment broker.
 But if you have used self-custodied wallets, decentralised exchanges, or other defi apps, you will be responsible for calculating gains and taxes owed from these.
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 ## Cryptocurrency tax calculators
-Cryptocurrency tax calculator apps exist to meet this need. They 
+Cryptocurrency tax calculator apps exist to meet this need. They
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 1. Import all of your cryptocurrency activities, manually or via APIs, to build up the full picture
 2. Calculate the capital gains, according to your country's rules (if supported).
 3. Some of them will go further and calculate the specific numbers for tax reporting in your country.
 
 There are two kinds:
 
-- Online cryptocurrency tax calculators. Bitcoin.Tax, Cointracker, Coinledger, Koinly, Summ, TokenTax are some of these. While convenient, online calculators add rather serious privacy risk: when they are hacked or infiltrated, potentially your entire past, present and future cryptocurrency activities can be seen and analysed.
+- Online cryptocurrency tax calculators.
+  Bitcoin.Tax, Cointracker, Coinledger, Koinly, Summ, TokenTax are some of these. While convenient, online calculators add rather serious privacy risk: when they are hacked or infiltrated, potentially your entire past, present and future cryptocurrency activities can be seen and analysed.
 
-- Offline cryptocurrency tax calculators. These tend to be less featureful but more private, so we focus on them here. Some of them are:
-    - [BittyTax] - UK and US variants (can do wallet-based cost tracking by using multiple configs)
-    - [rotki]    - freemium, featureful, does not support US yet (wallet-based cost tracking, <https://github.com/rotki/rotki/issues/2438>)
-    - [RP2]      - does not support US yet (<https://github.com/eprbell/rp2/issues/135>)
+- Offline cryptocurrency tax calculators.
+  These tend to be less featureful but more private, so we focus on them here. Some of them are:
+
+  - [BittyTax] - UK and US variants (can do wallet-based cost tracking by using multiple configs)
+  - [rotki]    - freemium, featureful, does not support US yet (wallet-based cost tracking, <https://github.com/rotki/rotki/issues/2438>)
+  - [RP2]      - does not support US yet (<https://github.com/eprbell/rp2/issues/135>)
 
 [bittytax]: https://github.com/BittyTax/BittyTax
 [rotki]: http://rotki.com
@@ -54,11 +60,13 @@ From each real-world cryptocurrency wallet,
 
 In this method, there's no accounting app involved; you move the (single entry) data directly from your wallets to the tax calculator, which reconstructs the higher level (double entry) transactions and calculates the gains/tax reports.
 The tax calculator may be able to automate some or all of the exporting/transforming/importing; otherwise it must be done manually.
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 ### Export from a PTA app to a cryptocurrency tax calculator
 As above, but if you have a full record of your cryptocurrency transactions in a PTA app, you could export from there instead.
 
 Ideally, you could export the double entry data directly to the tax calculator, which would be more robust; but none currently support this.
 So instead you export the (single entry) history from each cryptocurrency wallet account, transform that into importable CSV, and let the tax calculator reconstruct the history from these.
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 ### Use a PTA app's builtin or third party gains calculator
 Ledger and Beancount have builtin syntax for selecting lots at disposal time, and reports which show the resulting capital gains.
 Beancount has the most robust support, and there might be some third-party plugins which enhance it.
@@ -67,6 +75,7 @@ hledger doesn't have this feature built in, but there are some third-party calcu
 
 If you are already using a PTA app (or if you can export to one), this might be more convenient than dealing with another app.
 However the current PTA gains calculators might be too limited to handle some situations, eg inter-wallet transfers.
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 ### Use a PTA app to calculate gains manually
 Using subaccounts, you can keep track of each lot and its cost (across acquisitions, transfers, splits, merges and disposals);
 and select the appropriate lot(s) and costs to dispose of, as required by local regulations;
@@ -106,5 +115,6 @@ These transfers are not considered taxable events and do not incur capital gains
 You are allowed to freely choose disposal orders within a year or within a wallet - eg SpecId when it minimises gains, FIFO otherwise. If not using FIFO, you are expected to be able to back this up with records showing that the decision was made at transaction time. Ie, you're not allowed to change the disposal order to optimise the outcome, after the fact. 
 
 In tax year 2026, this flexibility with choosing disposal order might be reduced.
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 ### UK
 In the UK, you use each asset's average cost across all wallets.