Patrick has a business net operating loss of $70,000 in 2021. Patrick's business started in 2019 and generated significant taxable profits in 2015 and in 2020 following is true? Oa. Patrick must carryforward the net operating loss (no carryback is available). Ob. Patrick may use the net operating loss to offset income from any year he chooses Oc. Net operating losses can offset 100% of the income in future years. d. Patrick may elect to offset the income he generated in 2019 and 2020 with 2021's net operating loss. The remaining set operating low (if any) can income. Oe. None of these choices are correct.