Assume the following facts:2008 Taxable income(modified) $7,000 2009 Net operating loss ($12,000) 2010 Taxable income(modified) $12,000 2011 Taxable income(modified) $24,000 2012 Net operating loss ($18,000) 2013 Net operating loss ($20,000) Also assume: 1) that the taxpayer has consistently elected to carry back the net operating losses as incurred: 2) there was no taxable income in tax years prior to 2008 Required: a)To what years can the 2009, 2012 and 2013 net operating losses by carried back?(Show amount of carry back and years involves) b) After applying the net operating losses for 2009, 2012 and 2013 to prior years (if and where permitted) what amount, if any, is available as a net operating loss to be carried forward to future years?