The following diagnostic is generating:

California NOL's coded ESB or NB are required to have a business (SIC) code for CA e-file. (ref. #175040)

 

Solution:

Go to the applicable business income screen(s);
Screen 16, Business Income (Schedule C)
Screen 18, Rental & Royalty Income (Schedule E)
Screen 19, Farm Income (Schedule F/Form 4835)
Locate the General Information section, with the subsection FTB Form 3805V (CA).
Select a code from the drop-down in the field Principal business code (SIC 1987) (code 826).