With Respect to the Lifetime Capital Gains Deduction, Which of the Following

With respect to the lifetime capital gains deduction, which of the following statements is not correct?

A) The deduction is only available to individuals.
B) The Cumulative Gains Limit is reduced by any CNIL balance at the end of the year.
C) The Annual Gains Limit is reduced by Allowable Business Investment Losses realized
During the year.
D) The deduction is available on the disposition of shares of any small business corpora- tion.
Split Income