Which of the Following Statements About Allowable Business Investment Losses

Which of the following statements about Allowable Business Investment Losses is correct?

A) They are losses that result from the disposition of shares or debt in a Canadian con- trolled public corporation.
B) They can only be deducted against business income.
C) If they are not used during the current year, they are added to the net capital loss bal- ance.
D) If they are not used during the current year, they are added to the non-capital loss bal- ance.