I am a little confused, could someone help me work through this problem and let me know if my thinking is correct.

Betty incurs the following transactions during the current year. Without considering the transactions, her 2014 AGI is $40,000. Analyze the transactions and answer the following questions: On March 10,2014 she sells a painting for $2,000. Betty is the artist, and she completed the painting in 2007. Her basis for the painting is $50. On June 18,2014 she receives $28,500 from the sale of stock purchased by her uncle in 2000 for $10,000, which she inherited on February 20,2014, as a result of her uncle's death. The stock's FMV on that date is $30,000. On July 30,2014 she sells land for $25,000 that was received as a gift from her brother on April 9,2014, when the land's FMV was $30,000. Her brother purchased the land for $43,000 on October 12, 2006. No gift tax was paid.

a. What is her NSTCL or NSTCG? Includes stock from Uncle and property gift from brother. Would I include gift tax because it is more tha $13000, and her brother didn't pay it? NCL from stock is (1,500)..because you take FMV-what she received. NCL on property is (5,000). Therefore the total NSTCL is: $6,500.

b. What is her NLTCL or NLTCG? Only includes the sale of the painting. Sold for 2,000-50 (for painting basis)=$1,950=NLTCG

c. What is the effect of capital gains and losses on her AGI? $6,500-$1,950=$4,550 net capital loss.

d. What is her capital loss carry forward to the next year? $3,500...because you get a max limit of $3000/yr.