A C corporation has the following capital gains and capital losses for Years 1 and 2:
Capital Gains Capital Losses
Year 1
$250,000
$300,000
Year 2
425,000
350,000
If the C corporation had no capital gains or losses prior to Year 1, what is the minimum net
capital gain that can be reported for Year 2?
A. $25,000
B. $50,000
C. $75,000
D. $425,000