Client started a C-Corp 6 years ago to run a small side business with big dreams. Unfortunately those dreams never materialized and client ended up with NOL carryovers of about $50,000. Now the client has finally come to their senses and decided to dissolve the C-Corp. Do the NOL’s just die with the C-Corp or can they somehow be written off on the personal return of the shareholder? Capital Loss? Personal NOL? Anything?