if an ongoing estate generates a capital loss during the first year of administration which of the following statements is true: a the losses may be passed through to the beneficiaries B the losses may offset up to $3000 of income earned by the estate during the year when determining the net capital gain or loss of estate c the full amount of the capital loss is automatically carried forward and passed through to the beneficiaries in the estates final year d the losses are suspended and carried forward indefinitely