In 2018, the Ryan Corporation sold a capital asset and incurred a \($40,000\) LTCL that was carried forward to subsequent years. That sale was the only sale of a capital asset that Ryan made until 2023, when Ryan sells a capital asset and recognizes an STCG of \($53,000.\) Without considering the STCG from the sale, Ryan’s taxable income is \($250,000\).

a. Determine the corporation’s NSTCG for 2023.

b. Determine the corporation’s 2023 taxable income.

c. If the sale of the asset in 2018 had occurred in 2017, determine the corporation’s 2022 taxable income.