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In 2 0 2 2 , Paul, a single taxpayer, has taxable income of $ 3 0 , 0 0 0 exclusive of capital gains

In 2022, Paul, a single taxpayer, has taxable income of $30,000 exclusive of capital gains and losses. Paul incurred a $1,000 short-term capital loss and a $5,000 long-term capital loss. What is the amount of his long-term capital loss carryover to 2023?
a. $2,000
b. $5,000
c. $0
d. $3,000

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