Identify which of the following statements is true. O A. A loss recognized by a shareholder upon complete liquidation of a corporation may not qualify for ordinary loss treatment if the stock is Sec. 1244 stock. O B. The loss that is recognized by an individual shareholder on the liquidation of a corporation is a capital loss, up to certain limits, if the stock is Sec. 1244 stock. O C. The loss recognized by a corporate shareholder on the worthlessness of the controlled subsidiary's stock is an ordinary loss. D. All of the above are false