An unmarried taxpayer sells the following capital assets during the year.

Property	Date acquired	Date sold	Sales price	Adjusted basis
1	6/4/13	4/6/14	10,000	14,000
2	1/8/12	12/15/14	15,000	17,000

The taxpayer carries over to the next tax year:

a $4,000 short-term capital loss.

a $1,000 short-term capital loss and a $2,000 long-term capital loss.

a $3,000 short-term capital loss.

a $2,000 short-term capital loss and a $1,000 long-term capital loss.

a $3,000 long-term capital loss.