The Special Rules for a Disposition of Property That Includes

The special rules for a disposition of property that includes land and buildings should be applied when:

A) there is a capital gain on the land and a capital loss on the building.
B) there is a capital gain on the building and a capital loss on the land.
C) there is a capital gain on the land and a terminal loss on the building.
D) there is a capital gain on the building and a terminal loss on the land.