Thank you for your reply.

For the avoidance of doubt, the issue I referred to in my previous post does not relate to whether a charitable contribution is an "above" or "below" the line deduction for the taxable year ended December 31, 2021. Rather, my issue relates to the taxable year ended December 31, 2020, it being understood that during such year taxpayer claimed the standard deduction together with an "above the line" charitable deduction, which resulted in the creation of of an NOL carryover from 2020 into 2021 upon transferring the taxpayer's 2020 tax info into the 2021 taxpayer file. I believe the creation of an NOL carryover from 2020 into 2021 is not correct for the reasons set forth in my previous post.