QUESTION 52 Which of the following is not added back to negative taxable income when computing a taxpayer's net operating loss (NOL)? The taxpayer's nonbusiness deductions in excess of nonbusiness income The taxpayer's casualty and theft losses The taxpayer's standard deduction amount (for taxpayers that do not itemize) The taxpayer's business capital losses in excess of business capital gains All of the above must be added back to negative taxable income