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 $36,000 0%/15%/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. None of the choices presented are correct. c. Anne has a $36,000 net capital gain. d. Anne has a $21,000 net capital loss. e. Anne has a $15,000 net capital gain