FIUL Ueduction is listed as a negative figure on the Other Income line of Sche The NOL deduction is listed as a negative figure on Schedule A, not subject to the The NOL deduction is listed as a negative figure on Schedule D. Mark for follow up Question 67 of 75. Business capital gains or losses result from the Disposition of business equipment that is eligible for $1231 treatment. Disposition of a personal residence. O Disposition of timber grown on a taxpayer's investment property. O Disposition of a vacation home. Mark for follow up Question 67 of 75. Business capital gains or losses result from the: Disposition of business equipment that is eligible for $1231 treatment. O Disposition of a personal residence. O Disposition of timber grown on a taxpayer's investment property. O Disposition of a vacation home. Mark for follow up