List the adjustments to an individual taxpayers negative taxable income amount that must be made in computing an NOL for the year. What is the underlying rationale for requiring these adjustments for individuals? Select the adjustments to an individual taxpayer's negative taxable income amount that must be made in computing an NOL for the year. (Select four that apply. A. Bad debt allowed for a debt made that became worthless during the year. B. Excess of nonbusiness deductions over nonbusiness income. C. Any carryover charitable contributions taken during the year. D. Any capital loss deduction. E. Deductions for personal exemptions F. Any NOL deduction. G. Any allowable casualty loss deduction. H. Any self-employment income being decreased by a Sec. 179 depreciation deduction. What is the underlying rationale for requiring these adjustments for individuals? Tese ad ustments are made to ensure hat i the year of loss, the amount cannot ake away the tax of pre erentia carried forward for any ordinary income in future years. A ax tems of investment activities. These taxes mus s be ad and here inin N Len over amount will be O B. These adjustments are made either in an attempt to measure only the economic loss that occurs when business expenses exceed business income or to prevent a possible double benefit from the deduction. O C. These adjustments are made to ensure individual taxpayers are able to take advantage of tax attributes in the most advantageous way possible by allowing adjustments that are carried over the longest be the last adjustment allowed O D. These adjustments are made to allow taxpayers to net losses against income for the year. This allows for the NOL loss carryover to be greater by adjusting for these four amounts