Compute Mr$.$ Woods's taxable income after taking into account the transactions described above.

$\backslash$table$[[$Description$,\backslash$table$[[$Gain or$],[($Loss$)]],\backslash$table$[[$Depreciation$],[$Recapture$]],1231,\backslash$table$[[$Ordinary$],[$income or$],[($Loss$)]],\backslash$table$[[$Short$],[$Term$]],\backslash$table$[[$Long Term$],[$Total$]],\backslash$table$[[$Long term$],[28\%$WAR $($We Are Rich$)$ has been in business since $1989.$ WAR is an accrual$-$method sole proprietorship that deals in the manufacturing and wholesaling of various types of golf equipment. Hack & Hack CPAs has filed accurate tax returns for WAR's owner since WAR opened its doors. The managing partner of Hack & Hack $($Jack$)$ has gotten along very well with the owner of WAR$$Mr$.$ Someday Woods $($single$).$ However, in early $2022,$ Jack Hack and Someday Woods played a round of golf, and Jack, for the first time ever, beat Mr$.$ Woods. Mr$.$ Woods was so upset that he fired Hack & Hack and has hired you to compute his $2022$ taxable income. Mr$.$ Woods was able to provide you with the following information from prior tax returns. The taxable income numbers reflect the results from all of Mr$.$ Woods's activities except for the items separately stated. You will need to consider how to handle the separately stated items for tax purposes. Also, note that the $20172021$ numbers do not reflect capital loss carryovers.

Please explain the Capital gain netting part.