Which of the following statements is correct regarding the tax treatment of capital gains and losses for corporate taxpayers?

Group of answer choices

Net long$-$term capital gains are taxed at special lower tax rates.

Net capital losses can only be taken $($deducted$)$ to the extent of capital gains.

$$3,000$ of net capital losses can be taken in excess of capital gains each year.

Net capital losses can be carried back two years and forward five years.