Delphinium Company owns two parcels of land (Section 1231 assets). One parcel can be sold for a loss of $60,000, and the other parcel can be sold at a gain of $70,000. The company has no nonrecaptured Section 1231 losses from prior years. The parcels can be sold at any time because potential purchasers are abundant. The company has a $35,000 short-term capital loss carryover from a prior tax year and no capital assets that could be sold to generate long-term capital gains. Both land parcels have been held for more than one year. What should Delphinium do based upon these facts? (Assume that tax rates are constant, and ignore the present value of future cash flows.)