The CARES Act allows special treatment for net operating losses incurred in 2018, 2010, and 2020. Which of the following is not included in that special treatment? All NOLs may be carried back five years. Taxpayers may waive the carryback period by attaching a statement to their timely-filed 2020 return The taxable income limitation will not apply unless the NOL is carried to Tax Year 2021 or later Taxpayers may claim the carryback using Form 1045 at any time within three years of the due date of the return for the NOL year