In the context of the real estate professional exception to the passive activity loss (PAL) rules, which of the following is a possible negative aspect of the aggregation election?

a. the election can only be made for rental estate interests that are owned through limited partnership.

b. making the election may prevent the taxpayer from deducting suspended passive losses upon the disposition of loss producing propieties.

c. the election can only be made for the maximum of five properties

d. the election can oly be made for odd-numbered years