Lass Corporation reports a $25,000 net capital loss this year. The corporation reports the following net capital gains during the past three years.

Year	Net Long-Term Capital Gain	Net Short-Term Capital Gain
Third previous year Year before last Last year	$5,000 7,000 0	$6,000 3,000 0

Determine the amount of net capital loss carried back to each preceding tax year and the amount of capital loss, if any, available as a carryforward.