Which of the Following Statements Is False for a C

Which of the following statements is False for a C corporation that incurred a net operating loss for a tax year ending in 2017?

A) If it carries back the NOL and/or carries it forward, it may offset up to 80% of the taxable income (before the NOL deduction) in those years.
B) It may carry the NOL forward for up to 20 years and offset up to 100% of the taxable income (before the NOL deduction) in those years.
C) It may carry the NOL back two years and offset up to 100% of the taxable income (before the NOL deduction) in those years.
D) None of these (selecting this option means you believe all of these responses are True) .