Goose Corporation, a C corporation, incurs a net capital loss of $47,900 for 2022. It also has ordinary income of $38,320 in 2022. Goose had net capital gains of $9,580 in 2018 and $19,160 in 2021. If an amount is zero, enter "0". a. Determine the amount, if any, of the net capital loss of $47,900 that is deductible in 2022. b. Determine the amount, if any, of the net capital loss of $47,900 that is carried forward to 2023.