"Through a Type B reorganization, Golden Corporation acquired 90% of Retriever Co. stock by October 2 of the current tax year ending December 31. At the time the 90% was acquired, Retriever Co. was worth $800,000 and the Federal long-term tax-exempt rate was 3%. Retriever Co. holds capital loss carryovers of $50,000. If Golden reports taxable income of $300,000, which includes $30,000 capital gains, how much of the Retriever Co. capital loss carryover may Golden use in the current year to offset its income?"