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 2014 through 2017. No capital loss carryforwards 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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2015 2016 2014 2017 AGI (excluding property transactions) $40,000 4,000 $70,000 10,000 12,000 6,000 9,500 $50,000 5,000 $60,000 7,000 5,000 2,200 STCG 3,000 10,000 21,000 9,000 6,000 5,000 LTCG 1,000 AGI (including property transactions) STCL to be carried forward LTCL to be carried forward