Partner C has a capital loss of $30,000 and has knowledge that she will have a large capital gain next year. The other partner, D, is in a high tax bracket. Which of the following might not be considered as a transitory allocation? A Allocations of capital losses to C on the sale of the company's investment property. B. Allocations of no capital losses to C this year and the capital losses of the partnership for next year. C. Allocations of the capital gains to C for the current year and the capital losses to C for next year. D. Allocations of the capital gains to C this year and allocations of the capital gains to D in the future