[单选题]
When a corporation has an unused net capital loss that is carried back or carried forward to another tax year:
A .It is treated as a long-term capital loss whether or not it was long-term when sustained.
B .It can be used to offset ordinary income up to the amount of the carryback or carryover.
C .It is treated as a short-term capital loss whether or not it was short-term when sustained.
D .It retains its original identity as short-term or long-term.
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