Which of the Following Statements Is Correct

Which of the following statements is correct?

A) Historically, the government has taxed capital gains favorably to encourage economic growth.
B) A short-term capital gain is the result of a sale of an asset that was held for less than one year.
C) Short-term gains do not receive favorable tax treatment under the current laws.
D) Current tax law restricts the deduction of net capital losses to $3,000 per year.
E) ​All of the above.