A married couple has a net short-term capital loss of $2,000 and a net long-term capital loss of $3,000 for the year. If the couple has no other gains or losses, what, if anything, carries over to the next year? $2,000 short-term capital loss $2,000 long-term capital loss $2,000 short-term capital loss; $3,000 long-term capital loss $500 short-term capital loss, $1, 500 long-term capital loss The couple has no capital loss carryover An individual has a net long-term capital gain of $3,000 and a net short-term capital loss of $5,000 from capital assets sold during the year. How much of the gain would be available for the special reduced tax rate? $0 $3,000 $5,000 $8,000 None of the above