Jamie died on February 14 of this year with a net capital loss in the year of death. He never claimed a capital gains deduction. Which of the following statements is FALSE?
	a)	Jamie's terminal period return is for the period from January 1 to February 14 of this year.
	b)	The net capital loss can be deducted from any source of income on last year's tax return.
	c)	The unabsorbed losses can be deducted from any source of income on his tax returns for up to four years prior to death.
	d)	The net capital loss can be carried back and deducted from any taxable capital gains realized in the three preceding years