melvin sustained a NOL for farming activity in 2020 he filed an extension and will file by October 15, 2021 which is not a valid option for claiming the loss A. loss may be carried back 3 years and forward 20 years using pre TCJA B. loss may be carried 5 years forward and indefinitely using care act C. melvin can disregard CARES act carry loss back 2 years or forward indefinitely D. melvin can elect to waive carryback period and carry loss forward indefinitely