Post Haste, incorporated in 2009, suffers a net operating loss of $80,000 in 2011. Post Haste had a net operating loss of $30,000 in 2009 and taxable income of $65,000 in 2010. Allison, the financial vice president of Post Haste, expects 2012 to be a banner year, with operating income of approximately $200,000. Write a memo to Allison advising her how to treat the $80,000 loss in 2011. Post Haste normally earns 9% on its investments.