问题：A sole trader with an unrelieved trading loss may:
　　A. Carry it forward against general income for the next three years (FIFO).
　　B. Carry it forward against trade profits for one year only.
　　C. Carry it forward against general income for one year only.
　　D. Carry it forward against trade profits for any number of years.
　　答案：The correct answer is: Carry it forward against trade profits for any number of years.
　　A trading loss not relieved in any other way is automatically carried forward and set against the first available profits of the same trade.
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