After the netting process, which of the following is correct? a. Net LTCL of $9,000 and net STCG of $12,000. b. Net STCG of $3,000. c. Total capital gain of $60,000 and total capital loss of $57,000. d. Net LTCL of $3,000. e. LTCG of $16,000, LTCL of ($25,000), STCL of ($32,000) and STCG of $44,000