in the case of a net operating loss that is carried forward by a person who is not a trader of financial instruments or commodities:

1- at least 50% of the loss must be allocated to net investment income.

2- Generally, none of the loss can be allocated to net investment income in the carryforward years.

3- The loss must be allocated among category 1,2, and 3 and other income.

4- The loss must be allocated between the investment income and other income.