Which of the following losses are allowed to be carried forward and set off in the subsequent assessment years?

(A) House property loss

(B) Business loss

(C) Speculation loss

(D) Capital loss

(E) Loss on account of owning and maintaining race horses

Choose the correct answer from the options given below: 

1
(A), (B), (C), (D) Only 
2
(B), (C), (D), (E) Only 
3
(A), (E) Only 
4
(A), (B), (C). (D), (E) 

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