Which of the following statements is correct with respect to Class $14\mathrm{.}1?$

A$.$ If$,$ at year$-$end, there is a positive balance in the class and no properties left in the class, a terminal loss can be recognized.

B$.$ All of the cost of incorporation will be added to the class.

C$.$ The cost of an unlimited life franchise will be added to the class.

D$.$ If there is a negative balance in the class at any time during the year. recapture will be recognized