Samantha is the executrix of Alex'sestate. Alex experienceda net capital loss of $90,000 last year and had taxable income amounting to $75,000. Alex passed away this year, he had taxable income of $55,000 which included a taxable capital gain of $30,000. Alex had not utilized any capital gains deductions in his lifetime. against which of the following amounts can Samantha apply Alex's net capital loss of $90,000? a) The loss cannot be claimed. b) Alex taxable income of 75,000 from last year. c) Alex taxable income in any of the preceding five years prior to his death. d) Alex capital loss can be used by any of his beneficiaries