A taxpayer passed away in 2021. The tax payer had unused net-capital losses (minus capital gains deductions claimed in prior years) of $25,000. These losses can be applied against O a. only taxable capital gains in this year only. O b. only taxable capital gains in this year or the previous year. Oc. any source of income in this year only. Od. any source of income in this year or the previous year.