Partnership ABC us owned by Partner A, B, and C, The partnership terminate when partner B has a suspended loss under Section 704(d) of $4,500. Which statement is true:

A. Partner B can deduct all $4,500 of the suspended loss in the year the

B. Partner B can deduct $3,000 of the loss in the year the partners

C. The loss disappears and Partner B gets no deduction if he has no basis

D. The entire loss disappears and Partner B gets no deduction If he has ..., at the end if the year