Please answer this multiple choice question and explain why:-

Q- Which of the followingis true with respect to the related party rules?

A. A taxpayer's uncle is a related party for purposes of Section 267.

B. JH sells stock to his sister for a $3,000 loss. JH can deduct the loss on his tax return.

C. A disallowed loss on a related party transaction can be used to offset any future gain when the property is sold to an unrelated party.

D. Under the constructive ownership rules of Section 267, a shareholder owns 10 percent of the stock owned by a corporation in which he or she is a shareholder.

E. None of the above