Jorge owns two passive investments, Activity A and Activity B. He plans to dispose of Activity A in the current year or next year. Juanita has offered to buy Activity A this year for an amount that would produce a taxable passive activity gain to Jorge of $115,000. However, if the sale, for whatever reason, is nor made to Juanita, Jorge believes that he could find a buyer who would pay about $7,000 less than Juanita. Passive activity losses and gains generated (and expected to be generated) by Activity B follow:
Two years ago ..........    ($35,000) 

Last year ....................     (35,000) 

This year ....................       (8,000) 

Next year ...................     (30,000) 

Future years ..............    Minimal profits  
All of Activity B's losses are suspended. Should Jorge close the sale of Activity A with Juanita this year, or should he wait until next year and sell to another buyer?
Jorge is in the 32% tax bracket.