If a Taxpayer Has a Net Operating Loss (NOL)in 2015

If a taxpayer has a net operating loss (NOL) in 2015 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 the above.