A resident individual has the following capital gains and losses for the year: Discount capital gain on CBA shares $20,000 (before discount applied) Capital loss on ANZ shares $15,000 Carried-forward net capital loss of prior $10,000 year What is their net capital gain or loss for the year? Net capital loss this year $5,000 Net capital gain this year $5,000 Net capital gain this year $2,500 No capital net capital gain or loss this year