Goose Corporation, a C corporation, incurs a net capital loss of #31,100 for 2016. It also has ordinary income of $24,880 in 2016. Goose had net capital gains of $6,220 in 2012 and 12,440 in 2015.

If an amount is zero, enter "0".

a. Determine the amount, if any, of the net capital loss of $31,100 that is deductible in 2016.

b. Determine the amount, if any, of the net capital loss of $31,100 that is carried forward to 2017.