31) Studios reported a net capital loss of $30,000 in year 5. It reported net capital gains of $14,000 in year 4 and $27,000 in year 6. What is the amount and nature of the book-tax difference in year 6 related to the net capital carryover? A. $11,000 favorable B. $16,000 favorable C. $16,000 unfavorable D. $11,000 unfavorable