During the year of 2022, Curtis Corporation (a calendar year taxpayer) had an excess Long-Term Capital Loss of $20,000 which it could not carry back to prior tax years. For the year of 2023, Curtis Corporation had a Long-Term Capital Gain of $50,000 and a Short-Term Capital Gain of $15,000. As a result of these transactions, for the year of 2023, Curtis Corporation has a net:

Long-Term Capital Gain of $45,000.Short-Term Capital Gain of $15,000.Short-Term Capital Gain of $30,000.Long-Term Capital Gain of $50,000