28. During 2021, Trevor has the following capital transactions:

LTCG $ 6,000

Long-term collectible gain 2,000

STCG 4,000

STCL 10,000

After the netting process, the following results:

a. Long-term collectible gain of $2,000.

b. LTCG of $6,000, long-term collectible gain of $2,000, and a STCL of $6,000.

c. LTCG of $6,000, long-term collectible gain of $2,000, and a STCL carryover to 2022 of $3,000.

d. LTCG of $2,000.