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C is corrent.  Both a net long-term capital loss and a net short-term capital loss are used dollar-for-dollar in computing an individual’s capital loss deduction. An individual’s net capital loss is limited to a maximum deduction of $3,000 ($1,500 if married filing separately) from ordinary income. Any unused net capital loss is carried forward for an unlimited period of time retaining its identity as long-term or short-term in the years to which carried.
A is incorrect.  A net capital loss is deductible (subject to limitation) in computing ordinary income.
B is incorrect.  There is no limit on the carryforward period for a net capital loss.
D is incorrect.  A net long-term capital loss is fully included in computing an individual’s capital loss deduction.