In the current year, Taxpayer, who is an unmarried individual, realized $54,000 of ordinary income, a net short-term capital loss of $9,600, and a net long-term capital gain of $3,200. Select the answer that best describes the impact of the gains and losses. The taxpayer reports an offset against ordinary income of $3,000 and a net short-term capital loss carryforward of $6,600 Taxpayer reports an offset against ordinary income of $3,200 and a net short-term capital loss carryforward of $6,400 Taxpayer reports an offset against ordinary income of $3,000 and a net short-term capital loss carryforward of $3,400 Taxpayer reports an offset against ordinary income of $3,000 and a net short-term capital loss carryforward of $6,400 Taxpayer reports an offset against ordinary income of $9,600