In 2020, Jenny had a $12,000 net short-term capital loss and deducted $3,000 as a capital loss deduction. In 2021, Jenny has a $18,000 0%/15%/20% long-term capital gain and no other capital gain or loss transactions. Which of the statements below is correct for 2021?

a. Jenny has a $18,000 net capital gain.

b. Jenny has a $9,000 net capital gain.

c. Jenny has a $9,000 net capital loss.

d.Jenny has a $3,000 capital loss deduction.