The following information relates to ABC Limited ("ABC"). 2023 2024 2025 Income (Loss) before income tax $142.000 $234,000 ($761,000) Capital Cost Allowance ("CA") 257,000 197,000 112.000 Depreciation expense Golf club dues Interest and penalties on late-paid taxes 200.000 0 32,000 230,000 230,000 85,000 0 Dividends received from taxable Canadian corp. 8.000 10,000 10,000 Tax rate (enacted in each year) 30% 34% 36% The depreciation expense and CCA relate to equipment which was purchased for a cost of $1,000.000. ABC claims the maximum possible loss carryback. Based on all of the foregoing information, what should be the amount of loss carryforward as If December 31, 2025