During 2019, Emerald Corporation, an S-corp., reported a long-term capital loss on the sale of land ($20,000), operating income of $109,000, and a short-term capital gain on the sale of a vehicle, $8,000.Dakota, a single owner and shareholder, may have other capital gains or losses but has no other income to report.The S-corp impacts before her other gain/loss considerations are:

a. LTCL $3,000, taxable income $74,200, STCG $8,000

b. LTCL $3,000, taxable income $95,800, STCG $8,000

c. LTCL $3,000, taxable income $74,200, STCG $0

d. LTCL $20,000, taxable income $74,200, STCG $8,000

e. LTCL $20,000, taxable income $95,800, STCG $8,000