Because § 1244 limits the amount of loss classified as ordinary loss on a yearly basis, how might a taxpayer maximize the benefits of this provision for tax planning purposes?

a. The taxpayer will have to sell the stock in the year in which it first experiences a loss in value.

b.The taxpayer may want to sell the stock in more than one taxable year.

c.The taxpayer is required to sell the stock over a five-year period to realize any tax planning benefits.

d.The taxpayer will have to sell the stock in three consecutive years.

e.The taxpayer will have to sell the stock in the second year in which the stock loses value.