If a loss from sale or exchange of property between related parties is disallowed and the property is subsequently sold to an unrelated party: a. An amended returm may be Bled to datm the lost previously disallownd b. The disallowed loss may be used if there it a further loss on the subbequent rale c. The disallowed loss mavy be uagd to offuet gain on the subseguent sale d. The airelated party may elaim dse loss previousty disallowed e. The disallowed lose in lost forever