Question 63 of 75. Which of the following items may NOT create an NOL? O Sole proprietorship loss. (O Personal exemption O Casualty loss. O Medical expenses. Mark for follow up Question 64 of 75. No modification for nonbusiness deductions is made on an NOL as long as: The taxpayer claimed the domestic production activities deduction as an adjustment. Real estate tax paid is the only deduction shown on the return. The taxpayer uses the standard deduction. Nonbusiness income plus excess nonbusiness capital gains exceed nonbusiness deductions Mark for follow up