Loss Company had losses of $100,000 to carry forward. In the loss year it had the following shareholders with the following shareholding:

A 25%

B 25%

C 25%

D 25%

In the gain year, it had assessable income of $100,000. In the gain year it had the following

Shareholders with the following shareholding:

A 40%

B 10%

E 25%

F 25%