Which of the following statements with respect to an acquisition of control (AOC) is NOT correct? a. Net capital losses in taxation years after an AOC cannot be carried back to a taxation year prior to the AOC. b. For to the deemed taxation year end, the acquired company can elect to have a deemed disposition of any of their capital properties with unrealized capital gains or recapture. c. Subsequent to the deemed taxation year end, non-capital losses from taxation years before the AOC can be deducted against any type of income. d. Prior to the deemed taxation year end, non-depreciable capital property will have to be written down to FMV to recognize accrued but unrealized losses