Alvin, the taxpayer, has the following capital gains and losses for the year:

Short term capital loss: $3,600

Short term capital gain: $2,400

Long term capital loss: $3,600

Long term capital gain: $7,000

a) What is his net short term gain/loss?

b) What is his net long term gain/loss?

c) What is Alvin's net amount of gain/loss?

d) How will it be (deducted or taxes) on his return?