With respect to net capital loss, which of the following statements is NOT correct? A. In the year for death when such losses are deducted, the anount deducted will be based on the captal gains inclusion rate which appled in the year in which the loss was realized B. When such losses are carried back, they can be deducted only to the extent of net taxable capital gains arising in the carry back pariod. C. Such losses can be carrind back three years. D. Such loases can be carried forward for a maximum of 20 years