Aram's taxable income before considering capital gains and losses is $68,000. Determine Aram's taxable income and how much of the income will be taxed at ordinary rates in each of the following alternative scenarios (assume Aram files as a single taxpayer).

A. Aram sold a capital asset that he owned for more than one year for a $2,080 gain, a capital asset that he owned for more than one year for a $2,660 loss, a capital asset that he owned for six months for a $280 gain, and a capital asset he owned for two months for a $2,060 loss.

Taxable income
Income taxed at ordinary rates

B. Aram sold a capital asset that he owned for more than one year for a $2,580 loss, a capital asset that he owned for six months for a $4,360 gain, and a capital asset he owned for two months for a $380 loss.

Taxable income
Income taxed at ordinary rates