Which of the following statements regarding the reporting of sales of stock is true?

a) Short-term and long-term capital gains and losses are reported on Form 8949 and carried to Schedule D

b) Total capital gain is computed by combining net short-term gains and losses and net long-term gains and losses.

c) Under certain circumstances, short-term and long-term capital gains and losses may be aggregated and reported directly on Schedule D.

d) All of these statements are true.