Which of the following is true?

A. Unused net operating losses of a trust are lost if the trust terminates without using them.

B. Excess withholding of a decedent's wages received by their estate may be passed through to beneficiaries if the personal representative files Form 1041-T.

C. A final return for an estate is due three months after the end of the estate's tax year.

D. A Form 1041 for an estate that is created and terminates in the same year must show both the "initial return" and "final return" boxes checked in the heading of the return.