In 2023, Creeper Corporation incurred a $4,000 net long-term capital loss that it could not carry back. For 2024, it reported the following capital transactions. Long-term capital gain $2,000 Short-term capital gain 3,000 As a result of these transactions, for 2024 Creeper reports a: a. Net short-term capital gain of $3,000. b. Net short-term capital gain of $1,000. c. Net long-term capital gain of $1,000. d. Carryover to 2025 of $2,000 long-term capital loss