LO.5, 6 Alpha Corporation is considering acquiring Beta Corporation. Beta has a good product line and a fairly new production plant; however, it has made some unprofitable investments. Currently, Beta holds a five-year capital loss carryforward of $50,000.

Alpha holds its own $20,000 capital loss carryover that will expire in two years. In its acquisition of Beta, what should Alpha consider when determining the fair market value of Beta’s capital loss carryover?