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 odf the following might not be considered as a transitory allocation?

A) Allocation of capital losses to C on the sale of the company's property

B) Allocation of no capital losses to C this year and capital losses of the partnership fo the 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 capital gains to D in the future