Keri is a single taxpayer and has a net operating loss of $30,000 in 2015. Her taxable income for the last 5 years has been about $10,000 each year. She expects 2016 to be a very good year and projects that her income will be over $100,000. If you were Keri's tax advisor, what would you recommend that she do with her 2015 operating loss? Explain.