I:16-36 Capital Loss Carrybacks and Carryovers. Federal Corporation realizes the following net capital losses in 2022:

STCL $ 80,000 LTCL 120,000 NLTCGs were incurred in the three preceding years as follows:

2019 $20,000 2020 20,000 2021 60,000

a. What are the amount and character of any capital loss carryback to 2019 through 2021?

b. What treatment should be accorded any unused capital loss amount after the carryback?

c. What is the character of any unused capital loss carryovers?