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| When a corporation has an unused net capital loss that is carried back or carried forward to another tax year? A. It retains its original identity as short-term or long-term. B. It is treated as a short-term capital loss whether or not it was short-term when sustained. C. It is treated as a long-term capital loss whether or not it was long-term when sustained. D. It can be used to offset ordinary income up to the amount of the carryback or carryover. |