Which comment concerning separate limitation losses is incorrect?A$.$ The term $"$SLL$"$ means, with respect to any income category, the loss from such categoryB. The SLL for any taxable year shall be allocated among $($and operate to reduce$)$ such incomes on a proportionate basis.C$.$ The term "income category" for purposes of OFL and SLL means each separate category of income in the separate foreign income tax baskets.A separate limitation loss $($SLL$)$ for any tax year is allocated first to separate limitation income

D$.($SLI$)$ in other separate categories and then any remaining SLL amount is allocated to foreign source taxable income.