Georgia NonResident return.  The taxpayer has positive source Georgia business income and a excess business losses from non Georgia source income.   In 2020 Georgia didn't conform  to CARES Act with regarding to excess business losses and therefore is an addback to income on Schedule 1.  In completing Schedule 3, the amount is reflected in Column A, line 7.  Does this amount get reflected in Column B or Column C? It really arises out of other state income, but it's an adjustment under Georgia law.  Any Georgia CPA's that can help?