After you have completed a return and determined that the taxpayer has a NOL, what is the next step for claiming a NOL?

a. deduct the NOL in the carryback or carryforward year

b. determine the amount of the taxpayer's unused NOL

c. decide either to carry the NOL back to a past year or to waive the carryback period and carry the NOL forward to a future year.

d. carry over the unused NOL to the next carryback or carryforward year