Modern Ltd. had an unused allowable capital loss of $20,000 during the current fiscal year and an unused business loss of $10,000. Modern Ltd. has a December 31 year-end. Which of the following statements is correct? O a. All the losses will be lost if not used in this fiscal year. O b. The unused allowable capital loss will become a net-capital loss and can be carried back three years and forward indefinitely, and the unused business loss will become a non-capital loss and can be carried back three years and forward twenty years. O c. The unused business loss will become a net-capital loss and can be carried back three years and forward indefinitely, and the unused allowable capital loss will become a non-capital loss and can be carried back three years and forward twenty years. Od. The unused business loss will become a non-capital loss and can be carried back three years and forward indefinitely.