9 - 0 1 point During the tax year, Taxpayer, who is unmarried, realized $54,000 of ordinary income, a net short-term capital loss of $9,600, and a net long-term capital gain of $3,200. Select the answer that best describes the treatment of the gains and losses. Taxpayer deducts capital losses of $9,600 this year Taxpayer deducts capital losses of $3,000 and has a net short-term capital loss carryforward of $3,400 to the subsequent year O Taxpayer deducts capital losses $3,200 this year and has a net short-term capital loss carryforward of $6,400 to the subsequent year O Taxpayer deducts capital losses of $3,000 this year and has a net short-term capital loss carryforward of $6,600 to the subsequent year O Taxpayer deducts capital losses of $3,000 this year and has a net short-term capital loss carryforward of $6,400 to the subsequent year