In $2022,$ Anne had a $$24,000$ net short$-$term capital loss and deducted $$3,000$ as a capital loss deduction. In $2023,$ Anne has a $$36,0000\frac{\%}{15}\frac{\%}{20}\%$ long$-$term capital gain and no other capital gain or

loss transactions. Which of the statements below is correct?

a$.$ Anne has a $$3,000$ capital loss deduction.

b$.$ Anne has a $$36,000$ net capital gain.

c$.$ Anne has a $$15,000$ net capital gain.

d$.$ None of the choices presented are correct.

e$.$ Anne has a $$21,000$ net capital loss.