In 2016, the Brian Corporation sold a capital asset and incurred a $43,000 LTCL, that was carried forward to subsequent years. That sale was the only sale of a capital asset that Brian made until 2021, when Brian sells a capital asset and recognizes a STCG of $51,000. Without considering the STCG from the sale, Brian's taxable income is $265,000 Read the requirements Requirement a. Determine the corporation's NSTCG for 2021 Brian Corporation's NSTCG for 2021 is