Which of the following statements regarding net operating losses generated in $2023$ is true?

Multiple Choice

Corporations can carry the NOL back two years and forward up to $20$ years.

A corporation can carry over the NOL indefinitely.

A corporation can carry the NOL back two years and forward indefinitely.

When a corporation applies a net operating loss carryover, it reports a favorable, permanent book$-$tax difference in the amount of the applied carryover.

None of these is a true statement.