Susan had the following transactions during year 9:

 

• Gain on sale of stock (stock was purchased in year 1 and was sold in July, year 9) - $ 2,000
• Ordinary income from her employer - $ 45,000
• Loss on stock purchased beginning of the year (year 9) and sold in April (year 9) - $ 18,750

 

For each transaction, determine whether it is a capital gain, capital loss, ordinary gain or ordinary loss.

What is Susan's taxable income? What is the amount of capital loss carried over to the next year?