Each of the following statements regarding the reporting of sales of stock are true EXCEPT: O A capital loss that is carried forward does not differentiate between short-term and long-term. O Short-term and long-term capital gains and losses are reported on Form 8949 and carried to Schedule D. O Total capital gain is computed by combining net short-term gains and losses and net long-term gains and losses. O Under certain circumstances, short-term and long-term capital gains and losses may be aggregated and reported directly on Schedule D.