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Katrina has long-term capital gains and losses for 2020 below: $65,000 28% gain, $53,000 28% loss, $18,000 25% gain, and $12,000 0%/15%/20% gain, and $36,000

Katrina has long-term capital gains and losses for 2020 below:

$65,000 28% gain, $53,000 28% loss, $18,000 25% gain, and $12,000 0%/15%/20% gain, and $36,000 0%/15%/20% loss. She also has a $33,000 short-term loss and $23,000 short-term gain.

What is Katrinas overall short or long-term capital gain or loss? Show the complete netting process for full credit.

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