Which of the following statements is correct?

	A.	The amount of a capital loss resulting from the sale of a property in 2020 will be equal to $0 if the person does not have any capital gains from other transactions for 2020.
	B.	Taxable capital gains for Canadian tax purposes does not include any CCA recapture amounts arising when a depreciable asset is sold.
	C.	The inclusion rate for a taxable capital gain has always been one-half of the capital gain.
	D.	A terminal loss is a type of capital loss, the entire amount of which is allowable as a deduction for tax purposes in Canada against taxable capital gains realized during the same taxation year, if any.
	E.	If a capital loss is realised on the sale of depreciable property, the loss will be allowed as a deduction for tax purposes to the extent there are capital gains in the year.