her company (c corp in new york) has big capital loss, she plans to retire so wants to shut down the company, but that will "waste" the
1. is there a way to make use of the capital loss, any financial instrument or something like that?
2. if no, what about if she makes the company inactive, just hold some stocks and hopefully the stocks will appreciate in value thus offset by the captital loss
3. is there annual cost of an inactive company? does she need to file tax (and pay high CPA fee) annually still?
thank you very much!