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D is corrent.  A deduction for a net operating loss carryover is not allowed in computing a NOL. Furthermore, a deduction for charitable contributions is generally not allowed, since the charitable contributions deduction is limited to 10% of taxable income before the charitable contributions and dividends-received deductions.  Thus, Haya’s NOL for 2011 would be computed as follows:


A is incorrect. The NOL carryover from 2011 cannot be included in computing the NOL for 2012. 
B is incorrect. The NOL carryover from 2011 cannot be included in computing the NOL for 2012.  
C is incorrect. The contributions must be added back because taxable income is negative.