Select the best answer. Which of the following is not correct under the TCJA? A. Net operating losses are no longer subject to a carryback under the TCJA, but the CARES Act temporarily repealed that provision. B. Used property is now eligible for Section 179 expensing and bonus depreciation. C. The deduction for state and local property taxes is limited to $10,000 for purposes of the home office deduction. D. Legal fees related to settlement of sexual harassment claims are nondeductible if the settlement is subject to a nondisclosure agreement