which of the following accurately describes when a taxpayer may report capital gain/loss transaction directly on schedule d instead of using form 8949?

a. from 1099b must be received with or without basis information reported to the irs, b. for 1099 must be received and show basis reported to the irs and code b, c. form b must be recieved without basis report to th irs and no code adjustmenht must be necessary d. form 1099bmust be received and show basis report to the irs, the ordinary box in box 2 is not checked and no code adjustment must be necessary