In 2014, the Ryan Corporation sold a ca pita! asset and incurred a $40,000 LTCL that was carried forward co subsequent years. That sale was the only sale of a capital asset that Ryan made until 2019, 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 2019.

b. Determine the corporation's 2019 taxable income.

c. If the sale of the asset in 2014 had occurred in 2013, determine the corporation's 2019 taxable income.