Which of the Following Comparisons Is Correct

Multiple Choice

Which of the following comparisons is correct?

A) Both individual and corporate long-term capital losses carryover as short-term capital losses.
B) Individuals may only carry forward capital losses for five years; corporations may carry forward capital losses indefinitely;
C) Both individuals and corporations may use the 15% tax rate on net capital gains.
D) Corporations may carry back capital losses; individuals may not.