Which of the following is true with respect to the related party rules? a. Under the constructive ownership rules of Section 267, a shareholder owns 10 percent of the stock owned by a corporation in which they are a shareholder. b. Kofi sells stock to his sister for a $3,000 loss. Kofi can deduct the loss on his tax return. c. A taxpayer's uncle is a related party for purposes of Section 267. d. A disallowed loss on a related party transaction can be used to offset any future gain when the property is sold to an unrelated party