Based on Canada. please only provide correct answer.

Nith respect to net capital loss balances, which of the following statements is orrect? A. They can be carried forward for a maximum of 20 years. B. When they are carried over to a different taxation year, they can be deducted against any type of income. C. They must be deducted before deducting any non-capital loss carry overs. D. They can be deducted against any type of income in the year of death or the immediately preceding year