10- Penny, a single taxpayer, has taxable income of $30,000 exclusive of capital gains and losses. Penny incurred a $1,000 short-term capital loss and a $4,000 long-term capital loss in 2019. What is the amount of her long-term capital loss carryover to 2020?

a-$2,000 b-$0 c-$3,000 d-$5,000 e-None of the above