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 Katrina's overall short or long-term capital gain or loss? Show thecomplete netting process for full credit.