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In the Current Year,Amber,Inc

Question 64

Multiple Choice

In the current year,Amber,Inc. ,a calendar C corporation,has income from operations of $400,000 and operating deductions of $535,000.Amber also had $50,000 of dividends from a 10% stock ownership in a domestic corporation.Which of the following statements is incorrect with respect to Amber's net operating loss deduction?


A) Amber's NOL is $120,000.
B) The NOL is carried back 2 years and forward 20 years by Amber.
C) No dividends received deduction is allowed in computing Amber's NOL.
D) Amber can elect to forgo the carryback period and only carry forward the NOL.
E) None of the above.

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