Seamus, Inc. (a regular corporation) had $16,000 of net long-term capital loss in 2016.In 2017, Seamus generated $17,000 of short-term capital loss and $26,000 of long-term capital gain.Which of the following statements is correct?

Seamus had a $13,000 short-term capital loss carryover to 2017.

Seamus had a $16,000 short-term capital loss carryover to 2017.

Seamus had a $7,000 net short-term capital loss carryover to 2018.

a. and c.

b. and c.