Under what circumstances will a loss that is realized on a worthless security not be treated as a capital loss? O A. A decline in value is sufficient to create a deductible ordinary loss if the worthless securities are for a domestic corporation, no exceptions. B. If the worthless securities consist of securities of an affiliated corporation held by a domestic corporation, the loss is treated as an ordinary loss rather than a capital loss. For this exception to apply the domestic corporation must own at least 80% of the voting power of all classes of the affiliated corporation's stock and 80% of the total value of the stock. Additionally, more than 90% of the affiliated corporation's gross receipts for all its taxable years must be from nonpassive income. C. If the worthless securities consist of securities of an affiliated corporation held by a domestic corporation, the loss is treated as an ordinary loss rather than a capital loss. For this exception to apply the domestic corporation must own at least 50% of the voting power of all classes of the affiliated corporation's stock and 50% of the total value of the stock. Additionally, more than 75% of the affiliated corporation's gross receipts for all its taxable years must be from nonpassive income. D. There are no circumstances in which a loss that is realized on a worthless security will not be treated as a capital loss