Which statement is INCORRECT about net operating losses under the CARES Act?

Gwen has a 2018 NOL caused by a casualty loss. She may carry the loss back five years to her 2013 return, then forward indefinitely.

Sam has a 2019 NOL caused by a casualty loss. If he carries the loss forward to his 2020 return, the 80% taxable income limitation will apply

Lily has a 2018 NOL caused by a casualty loss. She may waive any carryback by attaching a statement to her timely-filed 2020 return.

Ted has a 2019 NOL caused by a casualty loss. He may carry back the NOL by filing Form 1040-X within three years of the due date (including extensions) of his 2019 return