if an individual taxpayer generates a net capital loss in excess of $3,000 in 2022: a. The loss can be carried forward indefinitely but only offset 80 percent of a future years capital gains. b. The loss can be carried back for 2 years and forward for 20 years. c. The loss can be carried back for 3 years and forward for 5 years. d. The loss can be carried forward indefinitely