The more I read about how to calculate and carryover NOL the less I understand. Please offer guidance. Client farmer elected to waive carryback period for  NOL in 2018 of (51,607), NOL in 2019 of (790). No NOL in 2020, the NOL worksheet reflects line 24  positive amount 20,966, and the carryover worksheet reflects NOL carryover to 2021 of 31,431. Does this sound right? Were the NOLs supposed to be reduced due to the 80% of income limitation? Should the NOL worksheets for all 3 years be included with the 2021 return?