Summer Corporation has the following capital gains and losses during the current year: LTCG: $25,000 LTCL: 15,000 STCG: 4,000 STCL: 8,000 The tax result to the corporation is A. $10,000 NLTCG receives long-term capital gain treatment and $4,000 NSTCL included as ordinary loss. B. $10,000 NLTCG is included in gross income and $4,000 NSTCL is carried forward to the next year. C. $6,000 NSTCG included in gross income. D. $6,000 NLTCG included in gross income.