Enter the amount, not less than $25 and not more than $1,200, of any payments you made on tolls paid electronically through the use of a West Virginia Parkways, Economic Development and Tourism Authority PAC card (Parkways Authority Commuter Card). Only amounts spent on noncommercial passes for travel on West Virginia toll roads that have not been reimbursed by an employer qualify. Any unused portion of this modification can be carried forward up to three (3) years after the taxable year. Any qualified toll payments not used by the end of the three years will be forfeited.