Bear Corporation Has a Net Short-Term Capital Gain of $35,000

Multiple Choice

Bear Corporation has a net short-term capital gain of $35,000 and a net long-term capital loss of $200,000 during 2011. Bear Corporation has taxable income from other sources of $600,000. Prior years' transactions included the following: Compute the amount of Bear's capital loss carryover to 2012.

A) $0.
B) $60,000.
C) $105,000.
D) $165,000.
E) $200,000.