Which of the Following Statements Regarding Capital Gains and Losses

Which of the following statements regarding capital gains and losses is false?

A) C corporations can carry back net capital losses three years and they can carry them forward for five years.
B) In terms of tax treatment, corporations generally prefer capital gains to ordinary income.
C) Corporations must apply capital loss carrybacks and carryovers in a particular order.
D) Like individuals, corporations can deduct $3,000 of net capital losses against ordinary income in a given year.