With Respect to Net Capital Loss Balances, Which of the Following

With respect to net capital loss balances, which of the following statements is NOT correct?

A) In the year of death when such balances are deducted, the amount deducted will be based on the capital gains inclusion rate which applied in the year in which the loss was realized.
B) When such balances are carried back, they can be deducted only to the extent of taxable capital gains arising in the carry back period.
C) Such balances can be carried back three years.
D) Such balances can be carried forward for a maximum of 20 years.