Goose Corporation, a C corporation, incurs a net capital loss of $12,000 for 2023. It also has ordinary income of $10,000 in 2023. Goose had net capital gains of $2,500 in 2019 and $5,000 in 2022.

A. Determine the amount, if any, of the net capital loss of $12,000 that is deductible in 2023.

b. Determine the amount, if any, of the net capital loss of $12,000 that is carried forward to 2024.