Thank you, Lisa, but I cannot locate where on 540 Form the losses are shown. On CA 540 Adjustments

under Part 1 Section B should I manually enter the loss under ' Subtractions'  Line 8b, or should I go down to SECTION C- Adjustments to Income and enter it on Z 'Other adjustments' Under 'Additions.'

I would really appreciate if you could look into it.