Serena, a married filing jointly taxpayer, has the following capital gains and losses in 2022:

? $4,000 short-term capital gain

? $2,000 short-term capital loss

? $2,000 long-term capital gains

? $8,000 long-term capital loss

What is the amount and nature of Serena’s net capital loss carryforward into 2023?

a. $1,000 long-term loss carryforward

b. $3,000 long-term loss carryforward

c. $4,000 long-term loss carryforward

d. $6,000 long-term loss carryforward