If you buy stock for $10,000 and later sell it for $5,500 during 2021 and you have no further capital gains or losses, how much can you claim as capital losses on your future tax returns?

A. $4,500 of capital losses can be claimed on your 2021 tax return

B. $3,000 of capital losses can be claimed on your 2021 tax return and nothing on future tax returns

C. Capital losses cannot be claimed on tax returns

D. $3,000 of capital losses can be claimed on your 2021 tax return and $1,500 can be claimed on your 2022 tax return