(Capital Gains and Losses: Netting Process) Joseph Peppe (single) has 1) 28% long-term gain $62,000, 2) 28% long-term loss $21,000, 3) 0%/15%/20% long-term gain $64,000, 4) short-term gain $5,000, and 5) short-term loss $53,000. Determine the net capital gain (loss) for Joseph Peppe.