If a loss from sale or exchange of property between related parties is disallowed and the property is subsequently sold to an unrelated party,
a. The unrelated party may claim the loss previously disallowed.
b. The disallowed loss may be used if there is a further loss on the subsequent sale.
c. The disallowed loss may be used to offset gain on the subsequent sale.
d. An amended return may be filed to claim the loss previously disallowed.
e. The disallowed loss is lost forever.