Thanks for those who have taken the time to respond.
Everyone seems to focus on the $3,000. But I would be ok with losing $3,000 of the carryover.
I just don't want to lose the remaining $37,000 because I didn't file in 2019.
I was worried that the IRS would require me to file in 2019 to preserve the bulk of the carryover to 2020.
