Corporate tax rate (which, btw, would be applied to taxable income to determine tax) is 21%. The "offset" of taxable income from this company's NOL's is $300+M, so the "offset" of tax is $60-65M, which is less than the debt which would be assumed, and that doesn't count any costs of acquisition.
It seems this is your first Q stock - if Bioamber had been sold as a going concern the NOLs could have been used but the buyer would also have to have taken on the debt.