Christina is a sole proprietor who sustained a non-farm net operating loss in 2019. Which is NOT an option for her?

Waive the carryback period by attaching an election statement to her timely-filed 2020 return.

Amend her 2019 return to attach a statement electing to waive the carryback period.

File Form 1040-X to carry the loss back to her 2014 return.

File Form 1045 by December 31, 2020 to carry the loss back to her 2014 return.