Which of the Following Comparisons Is Correct

Which of the following comparisons is correct?

A) Corporations may carryback capital losses? individuals may not.
B) Both corporation and individual long-term capital losses carryover as short-term capital losses.
C) Corporations may carryforward capital losses indefinitely? individuals may only carryforward capital losses for five years.
D) Both corporations and individuals may use an alternative tax rate on net capital gains.
E) None of the above.