Which of the following is correct?

A. Improperly classifying a 1231 loss as a capital loss might affect adjusted gross income.

B. Improperly classifying a capital loss as a 1231 loss might affect adjusted gross income.

C. Misclassifying a 1231 gain as a short-term capital gain might affect adjusted gross income.

D. Misclassifying a short-term capital gain as a 1231 gain might affect adjusted gross income.

E. All of the above