Question Four: Corporations used to be able to carry a net operating loss back for three years and then carryover the remainder to future years. What are the new requirements? In answering this question you need to give me a calculation of how this would work. Here are your facts: 2019 corporation has net loss of $100,000. In 2020, the corporation has net income of $50,000 and for 2021 has net income of $30,000. Dont get buried in the example, you must also explain how this works.