In the current year, Norris, an individual, has $59,000 of ordinary Income, a net short-term capital loss (NSTCL) of $9,100 and a net long-term capital gain (NLTCG) of $3,700. From his capital gains and lasses,

Norris reports:

options:

an offset against ordinary income of $9100

an offset against ordinary income of $3,000 and an NSTCL carryforward of $6,100

an offset against ordinary income of $3,000 and an NSTCL carryforward of $2.400

an offset against ordinary income of $3.700 and an NSTCL carryfonvard of $5.400

an offset against ordinary income of $3,000 and an NSTCL carryforward of $5,400.