Soong, single and age 32, had the following items for the tax year 2015:

Salary	$ 30,000
Interest income from US government bonds	$ 2,000
Dividends from a foreign corporation	$ 500
Sale of small business 1244 stock on October 20, 2015 for $20,000. The stock had been acquired two years earlier $65,000	$ 20,000
Business bad debt	$ 4,000
Nonbusiness bad debt	$ 5,000
Sale of small business 1244 stock on November 12, 2015, for $4,000. The stock had been acquired on June 5, 2015, for $800	$ 4,000
Total itemized deductions of $25,000 (no casualty or theft)	$ 25,000

a. Determine Soongs NOL for 2015

b. Assuming that Soong had taxable income for each of the last five years, determine the carryback year to which the 2015 NOL should be applied