Which of the Following Comparisons Is Correct

Multiple Choice

Which of the following comparisons is correct?

A) Corporations may carry back capital losses; individuals may not.
B) Both corporation and individual long-term capital losses carry over as short-term capital losses.
C) Corporations may carry forward capital losses indefinitely; individuals may carry forward capital losses for only five years.
D) Both corporations and individuals may use an alternative tax rate on net capital gains.
E) None of these.