A Corporation Has the Following Capital Gains and Losses During

A corporation has the following capital gains and losses during the current year: The tax result to the corporation is

A) deduct $3,000 of the STCL currently; carryover the remaining $2,000 STCL and $6,000 LTCL.
B) deduct $5,000 STCL and $6,000 LTCL.
C) deduct nothing currently; carryback the $5,000 STCL and $6,000 LTCL for three years and carryover for 5 years, if necessary.
D) deduct nothing currently; carryback the $11,000 STCL for three years and carryover for 5 years, if necessary.