In 2023, Rhaenyra Targaryen (single) sells the following capital assets she had:

Google stock: date acquired 12/15/2021, date sold 04/01/2023, selling price $2,000, adj.basis $7,500

Amazon stock: date acquired 01/20/2023, date sold 10/30/2023, selling price $4,000, adj.basis $6,000

City of Boston bond: date acquired 10/22/2021, date sold 03/07/2023, selling price $1,000, adj.basis $9,000

Personal car: date acquired 05/17/2023, date sold 12/13/2023, selling price $7,000, adj.basis $3,500

Personal boat: date acquired 08/04/2023, date sold 12/22/2023, selling price $50,000, adj.basis $60,000

Jewelry: date acquired 09/25/2017, date sold 02/03/2023, selling price $6,000, adj.basis $10,000

In addition, Rhaenyra Targaryen has an unrecaptured Section 1250 gain, $7,000, during 2023.

1. Determine Rhaenyra Targaryens (a) net capital gain (loss) that is recognized in her 2023 tax return and (b) the type (short-term or long-term) and the amount of net capital loss to be carried forward to 2024.

2. In 2024, Rhaenyra Targaryen has $2,000 of net short-term capital gain, $2,500 of 28% net long-term capital gain, and $3,000 of 25% net long-term capital gain. Determine the type (short-term or long-term) and the amount of net capital gain to be recognized in 2024.