40. LO.2, 7 Robin had the following capital transactions in 2013:

LTCG $10,000 LTCL 8,000 STCG 2,000 STCL –0–

Robin also had a net long-term capital loss in 2012 of $2,000, which it could not use.

What are the tax consequences in 2013 if:

a. Robin is an individual.

b. Robin is a C corporation.

c. Robin is an S corporation.