R, a First-Year Unaffiliated Corporation, Had Taxable Income for 2012 $\mathrm{Y} \quad\$(600,000)$

R, a first-year unaffiliated corporation, had taxable income for 2012 of $180,000.On January 1, 2013, the affiliated group consisting of Y and Z purchases all the stock of R and files a consolidated return for 2012 showing the following consolidated loss: $\mathrm{Y} \quad\$(600,000)$
Z $\quad$ 640,000
R $\quad$ (200,000)
Total $\quad$ $(160,000) How much of the group's loss can be carried back to 2011 and utilized by R?

A) $0
B) $20,000
C) $40,000
D) $160,000
E) $200,000