I'm preparing a return for a retired widow with social security, interest and IRA income. Her income fluctuates from year to year depending on IRA withdrawal amounts and this year her income is $11,000 with a standard deduction amount of $14,050. She gave $70 to a charitable organization, which is being claimed as an adjustment to income on line 10b of the federal return. The program is calculating an NOL of $70 and is showing an NOL carryover to next year. Is this correct? A charitable deduction of up to $300 under the Cares Act can create an NOL in the amount of the charitable deduction if income is below the standard deduction? Has anyone seen this?