Sharon has the following results of netting her short-term and long-term capital gains and losses for 2022: $56,000 short-term capital loss and $82,000 net long-term capital gain ($21,000 0%/15%/20% long-term capital gain and $61,000 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 capital gain, what is it made up of?