Which of the Following Statements Is True Regarding the Tax

Which of the following statements is true regarding the tax benefits from a loss corporation's carryovers that can be used by the successor corporation?

A) The net present value of an NOL carryover must be computed using the Federal long-term tax-exempt rate for the discount rate.
B) If the maximum allowable by the § 382 limitation cannot be used in the current year because there is not enough income earned by the successor corporation, the unused portion can be carried forward and added to the next years' limitations.
C) None of the loss tax attributes will be available to the successor if an ownership or equity shift occurs within three years.
D) The § 382 yearly limitation is applied first to the NOL and capital loss carryovers, then to built­in losses, and lastly to credit carryovers.
E) None of the above statements is true.