Which of the Following Statements with Respect to Capital Gains

Which of the following statements with respect to capital gains reserves is correct?

A) There is no limit on how many years a reserve can be deducted.
B) The maximum capital gains reserve is equal to the ratio between the proceeds not yet collected and the total proceeds, multiplied by the capital gain.
C) The maximum capital gains reserve is limited to 20 percent of the total capital gain in the first year after the sale.
D) Any capital gains reserve that is deducted in the current taxation year must be added back to income in the subsequent taxation year.