Which of the following is an example of a transaction that does not require the filing of Form 8949, Sales and Other Dispositions of Capital Assets, and may be reported directly on Schedule D, Capital Gains and Losses?

An adjustment is required to reconcile the amount the taxpayer must report on their tax return with the amount reported on their Form 1099-B.

The taxpayer incurred a loss on the sale of a covered security, and a portion of the loss may be carried forward to the next tax year.

The transaction involved the sale or exchange of a noncovered security.

The taxpayer sold or exchanged a capital asset but did not receive a Form 1099-B reporting the transaction.