Terminal Loss Is Best Described As

Terminal loss is best described as:

A) Using a year's capital losses to offset capital gains in past years.
B) Using a year's capital losses to offset capital gains in future years.
C) The taxable difference between adjusted cost of disposal and UCC, when UCC is smaller.
D) The difference between UCC and adjusted cost of disposal when the UCC is greater.
E) When CCA and UCC are equal at the end of an asset's useful life.