Even if you rebuy it at $100 it's the same, your profit didn't change, you just exchanged cash for an asset.
Before you sold it you had unrealized gains, after you sold it you had realized gains, after you bought it again you have the same gains but materialized as shares.
Even if you rebuy it at $100 it's the same, your profit didn't change, you just exchanged cash for an asset.
Before you sold it you had unrealized gains, after you sold it you had realized gains, after you bought it again you have the same gains but materialized as shares.