Determine the taxable income for the Columbia Corporation for the following independent cases:

Case A

Income from Operations: $110,000

STCG (NSTCL): $30,000

NLTCG (NLTCL): $44,000

Case B

Income from Operations: 100,000

STCG (NSTCL): -50,000

NLTCG (NLTCL): 65,000

Case C

Income from Operations: 80,000

STCG (NSTCL): -37,000

NLTCG (NLTCL): 30,000

Case D

Income from Operations: 90,000

STCG (NSTCL): -15,000

NLTCG (NLTCL): -9,000