Which of the following is true about the taxation of a partner in a partnership? A. Partners must include their share of partnership capital gains as ordinary income on their personal income tax returns. B. If a partner's loss is limited in one tax year because of the at-risk rules, it may be carried forward to a later year, subject to that year's at-risk computation. C. Passive activity losses may be used to offset both passive activity income and portfolio income. D. A partner's loss is limited to the fair market value of their partnership interest.