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. Ann aroended renurn tnay be filind to dalin the losspreviously dievliowed. b. The dirallowed lots may be ased if there is a further loss on the aubsequent sale c. The disaltowed lors myy be used to ethet pain on the subsequent sale. d. The unrelated party may claim the loss pteviousty dirallewed. e. The disallawed loss is lost forever