Asny has long-term capital gains (LTCGs) taxed at ditferent tax rates, 15%,25% and 28% She also has net short-term capital losses (NSTCLs) that ansount to less than ber net long-term capital gain (NLTCG) The procedure for offsetting the NSTCL against the LTCGs is favorable to her Explain A. The NSTCL. is first offset against LTCG that is taxed at 28%, the highest rate for LTCG, then against LTCG taxed at 25%, and finally against the LTCG that is adfusted net Capital gain (ANCG) taxed at 15% or 20%. The NSTCl. Is used first to reduce g ains taxed at the higher rates B. The NSTCL is olfset against the LTCG that is taxed at 15% or 20% first Any NSTCL remaining can be carried forward to be oflset agairst LTCG that as taxed at 15% ar 20% in 0 following year, up to twenty years. The NSTCL. is used to renowe a portion of the captial gains tax that must be paid. C. The NSTCL is first ollset against LTCG that is taxed at 15% of 20%, the lowest rate for L.TCG. then against LFCG taxed at 25% and finally against the LTCG taxed at the highest rate of 28%. The NSTCL is used first to reduce gains taxed at the lower rates D. The NSTCL. is oflset against the LTCG that is taxed at 2 a\% Any NSTCL remaining can be caried forward to be offet against LTCG that is tared at 2 abs in a following year, up to twenty years. The NSTCL is used to redoce gains that are taxed at 28%