I assume this a bona-fide sale at close to fair market value, and not an artificially created loss.
This post discusses a gain, but the process is the same:
https://ttlc.intuit.com/questions/3375856-treatment-mortgage-and-capital-gains-on-sale-foreign-prope...
Also see:
https://www.thebalance.com/can-a-capital-loss-carryover-to-the-next-year-2388983
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