Question $43$ of $100.$

What statement about the reporting of capital gains and losses on a tax return is TRUE?

The totals from each Schedule D are combined on Form $8949.$

Short$-$term transactions are reported on Form $8949,$ and long$-$term transactions are reported on Schedule D$.$

A taxpayer must file a separate Schedule D for each Form $1099-$B transaction with basis reported to the IRS.

$q,$ A separate row of Form $8949$ must be completed for each transaction for which the taxpayer did not receive a Form $1099-$B $($unless separate statement is attached$).$

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