Partner C has a capital loss of $90,000 and has knowledge that the partnership will have a large capital gains for the year. The other partner D is in low tax bracket. Which of the following might not be considered as a shifting allocation? (A) Allocations of capital gains to C and interest income to partner D (B) allocations of capital gains to C and ordinary income to partner D (C) allocations of capital losses to D and Section 1231 gains to partner C (D) Allocations of depreciation to C