A single-calendar year taxpayer, had a $10,000 net capital loss when he died on december 31, 20x1. which if the following is true?

a. final return, $3,000 of his net capital loss can be deducted against ordinary income in year 20x1, and no capital loss carryover is available to the estate.

b. final return, $3,000 of his net capital loss can be deducted against ordinary income in year 20x1, and a $7,000 capital loss carryover is available to the estate.

c. final return is filed, his full $10,000 net capital loss can be deducted against ordinary income on his return for the year 20x1.

d. a $10,000 capital loss carryover is available to his estate