On March 1, DS Company, a calendar year taxpayer, recognized a $15,000 loss on sale of marketable securities. On May 12, it recognized an $85,000 Section 1231 gain on sale of an office building. In forecasting current taxable income, DS's chief financial officer plans to deduct the $15,000 loss against the $85,000 gain.
Identify the tax issue or issues suggested by the following situations, and state each issue in the form of a question.