Which of the following statements is incorrect regarding the final tax return for a taxpayer?

Multiple Choice

In addition to the final tax return, rights or things return may be filed.

Of the tax retums avallable for a deceased taxpayer, only the final tax return must be filed.

Unused net capital losses less any capital gains deductions previously claimed are deductible against any income.

Non$-$refundable tax credits are prorated to the date of death on the final tax return.