ABC Co has been operating with losses for the last 5 years. They have $500,000 in non-capital losses available to carry forward. XYZ Co has contacted ABC Co asking if they would be open to selling the company to XYZ Co so XYZ Co can use their losses against other income that XYZ Co has. Assuming a tax rate of 15% for income earned by XYZ Co that would otherwise be subiect to tax. ABC Co. has determined that they are not willing to sell for any less than $100,000. Assuming the only thing of value is the losses, does this purchase make sense for XYZ Co to make?

Yes or no?