Which of the following statements is incorrect with respect to the treatment of a net operating loss arising in 2022 ? a. The deduction for any carryover year of the NOL is limited to 80% of taxable income (determined without regard to the NOL deduction). b. Unlike individuals, corporations do not adjust their NOLs for net capital losses or nonbusiness deductions. c. A corporation may claim a dividends received deduction in computing an NOL. d. An NOL is generally carried back 2 years and forward 20 years