Document1 - Word Review View Help Search . . 2. 1 Normal 1 No Spac.. Heading 1 Heading 2 Title Subtitle Paragraph Styles 1. Paris Corporation holds a $100,000 unrealized net capital gain and a capital loss that will expire in the current year. Paris is subject to a 14 percent cost of capital. Its marginal tax rate is 40 percent. Should Paris accelerate the recognition of this gain from next year to this year, assuming a net capital loss carryforward in each of the following amounts? a $40,000 b. $10,000 c. Repeat parts a and b, assume that Paris is subject to a 6 percent cost of capital. OG