In 2021, Geyer, Inc., a calendar-year corporation, had net income (loss) per books of $(60,000). Included in Geyers gross revenues were taxable dividends of $20,000 received from an unrelated 20%-owned domestic corporation. What is Geyers NOL that may be carried forward to 2022?

A.) $60,000

B.) $70,000

C.) $73,000

D.) $80,000