sharon has the following results of netting her short term and long term capital gians and losses fo 2022: 56000 short term capital loss and 82000 net long term capital gain (21000 0%15%20% long term capital gain and 61000 25% long term capital gain)

a. what is her net capital gain or loss for 2022?

b. if there is a net capital loss, how much and what type of the loss carries over to 2023?

c. if there is a net long-term gain, what is it made up of?