Which of the following statements is TRUE?

A) The totals from each Schedule D are combined on Form 8949. (wrong answer),

B) Short-term transactions are reported on Form 8949, and long-term transactions are reported on Schedule D.

C) A taxpayer must file a separate Schedule D for each Form 1099-B transaction with basis reported to the IRS.

D) A separate row of Form 8949 must be completed for each transaction for which the taxpayer did not receive a Form 1099-B (unless a separate statement is attached).