Which of the Following Is FALSE with Respect to the Final

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

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