Robert is an individual that incurred a net long-term capital loss of $7,500 for calendar year 2019. Assuming adequate taxable income, Robert may deduct $3,000 of this loss on his 2019 return. The remaining $4,500 of the loss is carried to the 2020 and years thereafter until completely deducted. However, if Robert had been a corporation how can this long-term capital loss be used? (Chapter 3 I want you to show how the rules for corporations differ from those for individuals in regard to net capital losses.