Please provide a detailed explaination for both questions. I would like to understand why the answer is correct and the others are wrong. Thank you so much. Have a blessed day.

Note: Questions 1 and 2 are based on the following information *** During 2022, Brianna, who is single and has no dependents, sold the following shares of stock: Brianna's taxable income for 2022 is $500 before the capital loss deductions. Brianna is in the 10% marginal tax bracket. Question 1: What is the amount of Brianna's allowable capital loss deduction in 2022? A. $0 B. $500 C. $1,500 D. $3,000 Question 2: What are the amounts and the characters of Brianna's capital loss carryover to 2023 ? A. $0 short-term; $6,600 long-term B. $2,800 short-term; $1,300 long-term ( 28% basket) C. $2,300 short-term; $1,900 long-term ( 28% basket); $2,400 long-term D. $2,300 short-term; $4,300 long-term ( 28% basket)