Bean Corporation, a C corporation, has a net short-term capital gain of $165,000 and a net long-term capital loss of $350,000 during 2017. Bean Corporation had taxable income from other sources of $500,000. Prior years transactions included the following.

2013	Net long-term capital gain	$150,000
2014	Net short-term capital gain	60,000
2015	Net short-term capital gain	45,000
2016	Net long-term capital gain	35,000
Compute the amount of Carrots capital loss carryover to 2018 and explain why
	a)	$32,000
	b)	$185,000
	c)	$0
	d)	$45,000