RLC Limited had a large allowable capital loss of $77,625 on one transaction during its current taxation year ended December 31. In addition, the following information pertains to its situation for the current taxation year:

Income from business	232,875
Income from property	25,500
Taxable capital gain	7,050
Allowable business investment loss (not included in above allowable capital loss)	(12450)

REQUIRED: Compute the corporations net capital loss for the current year.