NOL Carryforward for Individuals

[ElizabethP47]

Situation:  I have a client that ran a trucking business for a number of years and in 2022 exited the business due to the economy.  Once calculated, he has a $19k NOL Carryforward.  During the time of trucking, he was single.  In 2023 he got married and now will be filing jointly.  In 2023 he worked only W-2 jobs.

According to 536, he can only claim 80% of the excess of taxable income computed without regards to the NOL.  What does the publication mean by "excess"?  I also understand that this computation can only be done on his income. not joint. 
I just need help with this computation.  Also, what is appropriate to attach as a statement that shows the facts of this NOL?

Thank you so very much, in advance, for anyone's help.

[Terry53029]

An NOL is the excess of business losses over business income reduced by the excess, if any, of nonbusiness income over nonbusiness deductions. By filling out worksheet 1 in pub 536 that will give you your NOL if any. Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B. Don't attach a written statement as no one will read it anyway