which of the following statements regarding net operating losses originating in $2017$ is true?

the corporation can carry the net operating loss Back $2$ years and forward up to $20$ years

a corporation can carry the net operating loss Back $2$ years and forward indefinitely

a corporation can carry the net operating loss back $5$ years and carry it forward and definitely it can offset up to $80\%$ of taxable income before the net operating loss deduction and they carry back year

none of these is a true statement