During the year, Jerome had the following transactions:

Long-term loss on the sale of business use equipment $7,000

Long-term loss on the sale of personal use camper 6,000

Long-term gain on the sale of personal use boat 3,000

Short-term loss on the sale of stock investment 4,000

Long-term loss on the sale of land investment 5,000

How are these transactions handled for income tax purposes?