the IBM sales proceeds were reported as $$13,800$ on the Form $1099-B$ they received.

In addition to the sales reflected in the table above, the Howells provided you with the following additional information concerning $2023$:

The Howells received a Form $1099-$B from the Vanguard mutual fund reporting a $$900$ long$-$term capital gain distribution. This distribution was reinvested in $31$ additional Vanguard mutual fund shares on $6/30/2023.$

In $2017,$ Mrs$.$ Howell loaned $$6,200$ to a friend who was starting a new multilevel marketing company called LD$3.$ The friend declared bankruptcy in $2023,$ and Mrs$.$ Howell has been notified she will not be receiving any repayment of the loan.

The Howells have a $$2,500$ short$-$term capital loss carryover and a $$5,000$ long$-$term capital loss carryover from prior years.

The Howells did not instruct their broker to sell any particular lot of IBM stock.

The Howells earned $$3,100$ in municipal bond interest, $$3,100$ in interest from corporate bonds, and $$4,200$ in qualified dividends.

Assume the Howells have $$135,000$ of wage income during the year.

c$.$ Assume the Howells' short$-$term capital loss carryover from prior years is $$82,500$ rather than $$2,500$ as indicated above. If this is the case, how much short$-$term and long$-$term capital loss carryovers remain to be carried beyond $2023$ to future tax years?

Note: Leave no cells blank $-$ be certain to enter $"$O$"$ wherever required.

$\backslash$table$[[$Short$-$term capital loss,$],[$Long$-$term capital loss,$]]$