Which of the statements is not true with regard to reporting capital gains and losses of an individual?

A- Form 8949 is used to report capital transactions when there are adjustments to the gains or losses on specific capital transactions.

B- Schedule D (Form 1040) is used to report the aggregate capital gains and losses reported on Form 8949.

C- A like-kind exchange is not reported on Form 8949.

D- The Qualified Dividends and Capital Gain Tax Worksheet must be used if a taxpayer has 28% gains.

E- The Schedule D Tax Worksheet is used to caluclate tax if a taxpayer has 25% or 28% gains to report.