In 2012, Nam Corp., which is not a dealer in securities, realized taxable income of $160,000 from its business operations. Also, in 2012, Nam sustained a long-term capital loss of $24,000 from the sale of marketable securities. Nam did not realize any other capital gains or losses since it began operations. In Nam’s income tax returns, what is the proper treatment for the $24,000 long-term capital loss?