VDK Equity and Holdings operates a restaurant business and a publishing business that started in 2020.During 2020, the company reported a $300,000 loss from the restaurantbusiness anda profit of $100,000 from the publishing business.At the very beginning of 2021, the restaurant business lost $150,000and thepublishing earned $350,000. How much of theLCF can the company carry in 2021, if any?

a.$0.

b.$100,000.

c.$150,000.

d.$200,000.

e.$300,000.