Green Corporation, a calendar year taxpayer, reports ordinary income of $22,500 and a long-term capital loss of $27,000 in 2022. Green incurred a long-term capital gain of $5,400 in 2019 and a long-term capital gain of $10,800 in 2021. If amount is zero, enter "0".

a. How much of the long-term capital loss can be deducted in 2022?

b. Carried back to prior years?

Carried forward to future years?

What is the nature (long- or short-term) of any carrybacks or carryforwards?