Paris Corporation holds a $ 100,000 unrealized net capital gain and a capital loss carryforward that will expire in the current year. Paris is subject to a 14 percent cost of capital. Its marginal tax rate is 40 percent. Should Paris accelerate the recognition of this gain from next year to this year, assuming a net capital loss carryforward in each of the following amounts?

a. $ 40,000

b. $ 10,000

c. Repeat the computation using the amounts in parts a. and b., but this time assume that Paris is subject to a 6 percent cost of capital.