House Property - MCQ

In respect of loss from house property, which of the following statements are correct?

a) While computing income from any house property, the maximum interest deduction allowable u/s 24 is ₹ 2L.

b) Loss from house property relating to a particular year can be set-off against income under any other head during

that year only to the extent of ₹ 2L

c) The loss in excess of ₹ 2 lakhs, which is not set-off during the year, can be carried forward for set-off against

any head of income in the succeeding year(s).

d) All of the above

The answer is B but I think it is D, how?