ABC Co had the following information for the tax years 2013 through 2018.

Year	Capital Gain (Loss)	Income Tax Rate	Income Tax Paid
2012	$12,000	35%	$4,200
2013	16,000	40%	6,400
2014	22,100	40%	8,840
2015	23,200	35%	8,120
2016	(73,100)	40%	0
2017	22,500	34%	?
2018	(94,300)	21%	0

1. How much, if any, of the Net Capital Loss from 2016 can be carried forward?

2. What amount of refund will ABC file for in 2018?