which of the statements below regarding the net capital gain or loss of a trust in NOT correct?

a. in the final year of the trust or estate, any unused capital loss carryover is passed through to the remainder beneficiaries and keeps its original character

b. net capital gain is typically allocated to corpus although it can be allocated to income if permitted by the trust instrument or local law

c. net long-term capital gain of a trust or estate is taxed at the same capital gains rates that apply to individuals

d. net capital loss is allocated to corpus, except in the final year of the trust or estate