If a Taxpayer Has an NOL in 2014 of $20,000,of

If a taxpayer has an NOL in 2014 of $20,000,of which $8,000 is attributable to a theft of rental use property,the taxpayer may:

A) Carry all of the NOL of $20,000 back 5 years.
B) Carry all of the NOL of $20,000 back 3 years.
C) Carry $8,000 of the NOL back 3 years and the remainder of the NOL of $12,000 back 2 years.
D) All of the above.
E) None of these.