Heart Corporation Has Net Assets Valued at $900,000 and an NOL

Heart Corporation has net assets valued at $900,000 and an NOL of $300,000.On June 30 of the current year,Heart is acquired by Brain Corporation in a restructuring qualifying as a tax-free reorganization that causes an ownership shift of 30 percentage points for Heart's shareholders.Brain uses a calendar year for tax purposes.Assuming that the long-term tax-exempt rate is 8%,what is the maximum amount of Heart's NOL available to Brain in the current year?

A) $12,000.
B) $240,000.
C) $36,000.
D) $72,000.
E) None of the above.