Which of the following is true with respect to the related party rules? A. A taxpayer's uncle is a related party for purposes of Section 267. B. Bill sells stock to his sister for a $3,000 loss. Bill can deduct the loss on his tax return. C. 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. D. Under the constructive ownership rules of Section 267, a shareholder owns 10 percent of the stock owned by a corporation in which he or she is a shareholder. E. None of these choices are true.