Sharon has the following results of netting her short-term and long-term capital gains and losses for 2014: $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 2014?

(b) If there is a net capital loss, how much of the loss and what type of loss carries over to 2015?

(c) If there is a net long-term capital gain, what is it made up of?