Which of the following statements about nel capital losses is correct, for corporation Capital losses can only be offset against capital gains, unused losses can be carried back three years and forward five Capital losses can only be offset against capital gains, unused losses can be carried forward indefinitely Up to $3.000 may be deducted per year, unused losses are lost forever Up to $3.000 may be deducted per year, unused losses can be carried forward indefinitely Up to $3,000 may be deducted per year; unused losses can be carried back three years or forward five