A nonresident taxpayer with a net operating loss (NOL) in California is limited by what factor in being able to calculate and utilize this loss on his or her return? Select one: O a. Limited by the amount of loss from all sources, no matter where derived. O b. Limited by the amount of loss from all sources, multipled by an aggregate pro rate apportionment between state and non-state sources over the previous three years. O c. Limited by the amount of income and loss items sourced from California only. Od. None of the above. Z