Cullin Corporation realized a long$-$term capital gain of $$10,000,$ a short$-$term capital gain of $$15,000,$ and a long$-$term capital loss of $$27,000.$ What amount of the long$-$term capital loss may Cullin Corporation deduct in the current tax year?

A$.$

$$27,000$

B$.$

$$25,000$

C$.$

$$10,000$

D$.$

$$15,000$