Which of the following is false? A) Disallowed business losses are added to the taxpayer's NOL carryforward. B) There is no limit to the amount of business losses that an individual can deduct each tax year. C) Wages and capital gains cannot be used to reduce the amount of the excess business loss. D) The limitation on excess business losses applies to non-corporate taxpayers for losses from sole proprietorships, partnerships, S corporations, and limited liability companies