To enter an Adjustment for Deferred Gains Reinvested on your NC return, look for the screen titled "Here's the Income that North Carolina Handles Differently" and the first option under Business is Adjustment for Deferred Gains. Select that option to enter the amount of your adjustment. See the sample screenshot attached.
Note that you would only have an adjustment if you have certain gains from a timely invested in a qualified Opportunity Fund under Internal Revenue Code section 1400Z-2 that were deferred on your federal return.
Navigate to Miscellaneous Deductions from North Carolina Income if this applies to you.