Studios reported a net capital loss of $36,500 in year 5. It reported net capital gains of $27,000 in year 4 and $40,000 in year 6. What is the amount and nature of the book tax difference in year 6 related to the net capital carryover? Multiple Choice O $30,500 unfavorable O $30.500 favorable O $9.500 urtavorable O $9.500 tone