Which one of the following statements is correct?

A-after termination, a trust's unused capital loss carryover expires.

B-a trust takes the decedent's basis in assets left to it by the terms of the decedent's will.

C-after termination, a trust's unused capital loss carryover can be used on the individual tax returns of the beneficiaries who succeed to the trust property.

D-a trust tacks on the decedent's holding period to the trust's holding period for assets left to it by the terms of the decedent's will.