Note: Please show detailed calculations and explanations

Pure Action Cycles Incorporated, a bicycle manufacturer, has a net capital loss in $2022$ of $$(67,000).$ It had net capital gains of $$21,350$ in $2021,$ $$46,500$ in $2020,$ $$10,300$ in $2019($but suffered a net operating loss in $2019),$ and $$8,300$ of net capital gain in $2018.$ What is the net capital gain in $2021$ after the carryback is applied?