Melinda incurred a non-farm net operating loss (NOL) in 2021. In 2022, she died. The 2021 NOL was carried forward to herfinal 2022 income tax return, but there was not enough 2022 income to completely offset it. How is the remaining unused NOL treated?

A. The loss is carried over to her estate and may offset income on the estate's Form 1041.

B. The loss is passed to her heirs in the same proportion that they are entitled to inherit her estate assets.

C. The loss reduces her gross estate on the estate's Form 706.

D. The unused loss expires and cannot be carried to any other return.