The chart below details Sheens 2014, 2015, and 2016 stock transactions. What is the capital loss carryover to 2016 and what is the net capital gain or loss for 2016?

Tax Year Short-term capital gain Short-term capital loss Long-term capital gain Long-term capital loss

 2014 $4,000 6,000 2,000 13,000 2015 16,000 14,000 23,000 28,000 2016 55,000 52,000 67,000 33,000