Jenny has a $18,000 long-term capital gain and $5,000 long-term capital loss this year. Jenny also had a $15,000 net short-term capital loss carried over from last year. Which of the statements below is correct for this year? A. Jenny has a net $18,000 long-term capital gain. B. Jenny has a net 13,000 short-term capital gain. C. Jenny has a net $13,000 long-term capital gain. D. Jenny has a net $2,000 long-term capital loss. E. Jenny has a net $2,000 short-term capital loss. Copper Corporation, a calendar year C corporation, owns stock in Bronze Corporation and has taxable income before dividend received deduction of $900,000 for the current year. Bronze Corporation pays Copper a dividend of $150,000. What amount of dividends received deduction may Copper claim if it owns 85% of Bronze stock? A. $75,000 B. $97,500 C. $120,000 D. $150,000