With respect to the determination of Net Income For Tax Purposes, which of the following statements is correct?

	A.	Property losses are deducted from business income before the deduction of RRSP contributions.
	B.	Allowable capital losses can be deducted to the extent of other positive sources of income.
	C.	If not used during the current period, all subdivision e deductions can be carried forward to subsequent periods.
	D.	If a business loss exceeds all other positive sources of income, Net Income For Tax Purposes is equal to nil.