With Respect to an Allowable Business Investment Loss, Which of the Following

With respect to an Allowable Business Investment Loss, which of the following statements is not correct?

A) An Allowable Business Investment loss can be deducted against any source of income.
B) If not used during the current year, an Allowable Business Investment Loss can only be
Applied against taxable capital gains in a carry forward or carry back period.
C) An Allowable Business Investment Loss results from the disposition of shares of a small business corporation.
D) An Allowable Business Investment Loss is the deductible portion of a Business Invest- ment Loss.
Lifetime Capital Gains Deduction