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

Group of answer choices

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

Corporate taxpayers can carry forward capital losses indefinitely.

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

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

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