I have shareholders of an S-Corp who want to dissolve the business. This would generate a K-1 liquidating long term capital gain(loss) [LTCG(L)] depending on individual basis. 

Some of these shareholders have long term capital gains(losses) in an Employee Stock Purchase Plan (ESPP) 1099-B. 

Would they be able to net the K-1 line 9a LTCG(L) against the ESPP 1099-B LTCG(L)? My understanding is yes since both amounts would flow onto Schedule D of their 1040.