The Parent consolidated group includes SubTwo, which was acquired as part of a 382 ownership change. SubTwo brought with it to the group a large NOL carryforward, $2.5 million of which is available this year under the SRLYrules due to SubTwos positive contribution to the groups taxable income. The 382 limitation with respect to SubTwo is $400,000. How much of SubTwos NOL can be used this year to reduce consolidated taxable income