Shares of ARMOUR Residential REIT (ARR 1.26%) and American Capital Agency (AGNC 2.29%) have taken a beating this past year; is this a classic example when investors should sell their shares to book capital losses for tax purposes? In this segment from The Motley Fool's everything-financials show, Where the Money Is, banking analysts David Hanson and Matt Koppenheffer play "Making the Grade" and give their thoughts on that question, as well as highlight how New York Community Bancorp (NYCB 2.22%) embodied a dividend-machine.