Gabriel incurs a net capital loss of $$15,000$ for $2024.$ It also had ordinary income in $2024$

of $$22,000.$ Gabriel had net capital gains in $2023$ of $$10,000$ and $2020$ of $$2,000.$

a$.$ Assume Gabriel is a C corporation. How much of the net capital loss is deductible and

when?

b$.$ Assume Gabriel is a sole proprietor. How much of the net capital loss is deductible and

when?