Problem 3-40 (LO. 1) During 2021, Gorilla Corporation, a calendar year C corporation, has net short-term capital gains of $15,000, net long-term capital losses of $105,000, and taxable income from other sources of $460,000. Prior years' transactions included the following: 2017 net short-term capital gains $40,000 2018 net long-term capital gains 18,000 2019 net short-term capital gains 25,000 2020 net long-term capital gains 20,000 If an amount is zero, enter "0". a. Answer the following to determine how are the capital gains and losses treated on Gorilla's 2021 tax return. How much is Gorilla's net capital loss for 2021? $ 90,000 What is the amount of the capital loss deduction on Gorilla's 2021 tax return? $ 0 Any excess net capital loss is carried back or forward as a short-term capital loss