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Alessandria incurred a $ 5 0 , 0 0 0 non - farm net operating loss ( NOL ) in 2 0 2 4 .

Alessandria incurred a $50,000 non-farm net operating loss (NOL) in 2024. Before deducting the NOL carryforward, her modified taxable income for 2024 was $52,600. How much is her NOL deduction for 2024?
$40,000
$42,080
$50,000
$52,600

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