Jingie owns two parcels of business land (§ 1231 assets). One parcel can be sold at a loss of $60,000, and the other parcel can be sold at a gain of $70,000. Jingie has no nonrecaptured § 1231 losses from prior years. The parcels could be sold at any time because potential purchasers are abundant. Jingie has a $35,000 short-term capital loss carryover from a prior tax year and no capital assets that could be sold to generate longterm capital gains. Both land parcels have been held more than one year. What should Jingie do based upon these facts? (Assume that tax rates are constant, and ignore the present value of future cash flow.)