Iris has the following results of netting her short-term and long-term capital gains and losses for 2019: $56,000 short-term capital loss and $82,000 net long-term capital gain ($21,000 0%/15%/20% long-term capital gain and $61,000 25% long-term capital gain).

a. What is her net capital gain or loss for 2019?

b. If there is a net capital loss, how much and what type of the loss carries over to 2020?

c. If there is a net long-term capital gain, what is it made of?

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