Alan correctly excluded $100,000 from income under 108(a)(1)(B). Immediately after the discharge his remaining tax attributes were a $30,000 net operating loss, $80,000 basis in depreciable property and $70,000 in aggregate liabilities. Alan did NOT make a 108(b)(5) election. Which of the following statements is correct? He would lose none of his operating loss and suffer an $100,000 reduction in his basis in depreciable property b. He would lose all $30,000 of his net operating loss and suffer a $100,000 reduction in his basis in depreciable property c. He would lose all $30,000 of his net operating loss and suffer a $70,000 reduction in his basis in depreciable property d. He would lose all $30,000 of his net operating loss and suffer a $10,000 reduction in his basis in depreciable property