A taxpayer realized $14,000 of net short-term capital loss in 2019. In 2020, the taxpayer had $17,000 of long-term capital loss and $26,000 of long-term capital gain. Which of the following statements is correct? 5 a. The taxpayer reports a $9,000 capital gain in 2020. b. The taxpayer had a $11,000 short term capital loss carryover to 2020 c. The taxpayer can deduct a $4,000 capital loss in 2020. d. The taxpayer has a $11,000 short term capital loss carryover to 2021.