Capital loss on mutual fund sales

I'm doing DD's federal taxes; she is a college student and had very little income last year. In round numbers, $250 in wages, $2000 from US Savings Bonds, and $100 in bank interest. She also had a $4500 loss on a mutual fund sale. Do we have to write off $3000 this year and only carry [$1500] forward to next year? (I guess that's better than having to write off the whole $4500 this year)

Or can she take $2000 of the loss this year (the amount that drives her tax liability to zero) and carry over [$2500]?

Thanks, Bob