Which of the Following Statements with Respect to Loss Carry

Which of the following statements with respect to loss carry overs is NOT correct?

A) Losses on the disposition of listed personal property can be carried back 3 years and forward 7 years.
B) Restricted farm losses can only be carried over to years in which there is farm income.
C) Net capital loss carry overs cannot be deducted in years in which Net Income For Tax Purposes is nil, even if there are taxable capital gains in that year.
D) If an individual can deduct either a $10,000 non-capital loss carry over or a $10,000 net capital loss carry over, the effect on Taxable Income of deducting either is the same.