Rosie has $24,000 short-term capital loss, $10,500 28% gain and $9,000 0%/15%/20% gain. Which of the following statements is correct? a. Rosie has a $19,500 net capital gain b. Rosie has a $7,500 capital loss deduction of which they can claim only $3,000 to reduce taxable income in the current year. c. Rosie has a $7,500 net capital gain. d. None of the choices presented are correct. e. Rosie has a $4,500 capital loss deduction of which they can claim only $3,000 to reduce taxable income in the current year