Under Which Set of Circumstances Would It Be Advisable to Utilize

Under which set of circumstances would it be advisable to utilize a loss carry over to reduce taxable income to nil in the carry over year?

A) When the taxpayer is carrying a loss back to a prior year, taxable income can be reduced to nil without negative consequences.
B) When the taxpayer is carrying a loss forward, taxable income can be reduced to nil without negative consequences.
C) Net capital losses are the only type of loss that should be used to reduce taxable income to nil in the carry over year.
D) It is never advisable to use a loss carry over to reduce taxable income to nil in the carry over year.