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@EmsBTW2016 wrote:

I do not see where the election to waive the carry back was made. There was nothing attached to the 2019 return.

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Originally, there was no carry back option for 2018.  It could be only carried forward, which is why you don't see an election. 

But the CARES Act retroactively changed that, so if no election is made on the 2018, 2019 or 2020 return to "waive the carryback", then you get to carry it back, which may be good for the taxpayer.

Yes, everything else about the NOL computations seem correct.  However, you may first want to look at how big the NOL is and how much you will need to charge the taxpayer to do all of this work.   If the NOL is not very large, your fees may be larger than any tax-savings.  If that is the case, it may be better for the taxpayer to just "waive the carryback" now and forget about the NOL.