al gains of

$15,000

, net long-term capital losses of

$105,000

, and taxale\ om other sources of

$460,000

. Prior years' transactions included the\ \\\\table[[net short-term capital gains,

$40,000

al gains of $15,000, net long-term capital losses of $105,000, and taxable om other sources of $460,000. Prior years' transactions included the net short-term capital gains $40,000 net long-term capital gains 18,000 o net short-term capital gains 25,000 1 net long-term capital gains 20,000 How are the capital gains and losses treated on Gorilla's 2022 tax return? Determine the amount of the 2022 capital loss that is carried back to each of the previous years. Compute the amount of capital loss carryforward, if any, and indicate the years to which the loss may be carried. If Gorilla is a sole proprietorship rather than a corporation, how would these transactions be reported in the proprietor's 2022 tax return?