Also you will have to take the net income profit and you will allocate the part corresponding to March 27 to December 31. For example, if you have a net profit of 5000 , you divide that by 365 days you will get around 14 dollars per day, so from March 27 to december 31, there are approximately 288 days times 14 you will enter 3945. The software will calculate the rest. As I said before, be cautious with this deferral unless the taxpayer agrees and understand it. Hope you understand. I did my best.