Jose is single. He has a restaurant business which he manages. His business has been severely affected by the COVID virus. Assume he has no other income, unless otherwise stated. He takes the standard deduction. His business showed the following in 2020. Revenue $50,000 Expenses $150,000 Which of the following is true: Select one or more: a. The loss from the business is a passive activity loss and the deduction for the loss is limited. b. IF Jose has income from other sources of $50,000, his taxable income is C. Jose can carry forward the net operating loss for an indefinite period. d. Jose can claim the Qualified Business Income deduction in 2020 e. Jose pays self-employment tax this year on the income from the restaurant. f. If in 2020 Jose has income from other sources of $150,000, his AGI is $50,000 g. Jose can carry back the net operating loss for up to 5 years and receive a refund of taxes paid in prior years