Studios reported a net capital loss of $36,000 in year 5. It reported net capital gains of $26,000 in year 4 and $39,000 in year 6. What is the amount and nature of the book-tax difference in year 6 related to the net capital carryover?

$29,000 unfavorable.

$29,000 favorable.

$10,000 unfavorable.

$10,000 favorable