Which of the following statements is true? A. A loss deduction from a casualty of a business asset is only available it the asset is completely destroyed. B. If a taxpayer sells Section 1244 stock at a loss, all of the loss will be ordinary loss. C. A taxpayer can carry back net operating loss (NOL) 2 years and then forward up to 20 years D.Loss is not allowed for a security that declines in value. E. The amount of loss for partial destruction of business property is the decline in fair market value of the business property