The answers should be for the first blank either (Yes or No)

taxable income must be adjusted to by (adding back or deducting)

of nonbusiness (deductions or income)

over the sum of nonbusiness (deductions and net nonbusiness capital losses or income and net nonbusiness capital gains)

Can deductions for AGI be treated as nonbusiness deductions in computing an individual's NOL? the excess because to arrive at the NOL for an individual, taxable income must be adjusted by over the sum of nonbusiness of nonbusiness