He broke it to her gently.

She keeps rubbing it in that she got a promotion and I didn't.

He kicks a dog when it's down.

She rubbed it in to make sure the lotion was evenly spread.

She always rubs it in when she wins.

He capped it all off with a spectacular performance.

The fireworks display caps it all off.

He kicked a dog when it was down.

He is kicking a dog when it's down.

Capping it all off, she won the championship.