Which of the following statements about personal use property isNOTcorrect?

a)

Losses on the disposition of personal use property can be deducted to the extent of gains on the disposition of personal use property.

b)

An antique chest would be classified as personal use property.

c)

The minimum value for both the proceeds of disposition and the adjusted cost base of personal use property that is being sold is $1,000.

d)

When losses on listed personal property are carried forward, they can be deducted to the extent of gains on the disposition of listed personal property.

which one is correct?