which of the following is an example of a transaction that does not require the filing of a form 8979. instead, it may be reported directly on schedule D. a. an adjustment is required to reconcile the amount the taxpayer must report on their tax return with the amount reported on their 1099B B. The taxpayer incurred a loss on the sale of a overed security and a portion of the loss may be carried fforward to the next tax year. C. The transaction involved the sale or exchange of a noncovered security. D. The taxpayer sold or exchanged a capital asset but did not receive a form 1099B reporting the transaction