Liana Amiri (single with no dependents) has the following transactions in 2023: a. What is Liana's net capital gain or loss? Liana has a net long-term capital of $ and a net short-term capital of \& . As a result, she has an overall net capital of $ b. Complete the letter to Liana describing how the net capital gain or loss will be treated on her tax return. Assume that Liana's income from other sources puts her in the 37% bracket. If required, round your answers to one decimal place. SWFT, LLP 5191 Natorp Boulevard Mason, OH 45040 March 17, 2024 Ms. Liana Amiri 300 Ireland Avenue Shepherdstown, WV 25443 Dear Ms. Amiri: The purpose of this letter is to discuss the result of your stock transactions for 2023. You had $ net of capital gains and $ of capital losses. Subtracting the $ of losses from the $ of results in a$ net capital gain. The $ net capital gain and the details of your stock transactions reported on the Schedule D attached to your Form 1040 . The $ net capital for the alternative tax on capital gains and will be taxed at a % rate, rather than at yo marginal tax rate of 37%. Thank you for the opportunity to be of service. Please call me if you have additional questions