Unless an exception or exclusion applies, in what specific order must tax attributes be reduced?

A$.$ Basis of all property, net operating loss $($NOL$),$ general business credit carryovers, capital loss carryovers, passive activity loss or credit carryovers, foreign tax credit carryovers, minimum tax credits.

B$.$ Capital loss carryovers, general business credit carryovers, basis of all property, net operating loss $($NOL$),$ passive activity loss or credit carryovers, minimum tax credits, foreign tax credit carryovers.

C$.$ Net operating loss $($NOL$),$ capital loss carryovers, general business credit carryovers, basis of all property, passive activity loss or credit carryovers, foreign tax credit carryovers, minimum tax credits.

D$.$ Net operating loss $($NOL$),$ general business credit carryovers, minimum tax credits, capital loss carryovers, basis of all property, passive activity loss or credit carryovers, foreign tax credit carryovers.