Which of the following statements is true regarding capital gains and losses for corporate taxpayers?

Group of answer choices

Corporate taxpayers may net up to $$3,000$ per year of net capital losses against other taxable income.

All of the other statements regarding corporate taxpayers's capital gains and losses are incorrect.

Net long$-$term capital gains of corporate taxpayers are taxed at preferential rates.

Corporations may carry back capital losses three years and forward five years.

Corporate taxpayers can carry forward capital losses indefinitely.