Which of the Following Is FALSE with Respect to the Final

Which of the following is FALSE with respect to the final returns of deceased taxpayers?

A) Of the tax returns available for a deceased taxpayer, only the final tax return must be filed.
B) A Rights and Things return may be filed in addition to the final tax return.
C) Unused net capital losses less any capital gains deductions previously claimed are deductible against any income.
D) Non-refundable tax credits are prorated to the date of death on the final tax return.