To better understand the rules for offsetting capital losses and how to treat capital losses carried forward, analyze the following data for an unmarried individual for the period 2015 through 2018. No capital loss carry forwards are included in the figures. For each year, determine AGI and the capital losses to be carried forward to a later tax year.

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2018 2015 2016 2017 AGI (excluding property transactions) $50,000 $40,000 4,000 9,000 6,000 5,000 $60,000 7,000 5,000 2,200 1,000 $70,000 10,000 12,000 6,000 9,500 STCL 3,000 10,000 21,000 LTCG LTCL AGI (including property transactions) STCL to be carried LTCL to be carried forward ||