The netting process for capital gains (losses) with 0/15/20 percent, 25 percent, and 28 percent capital assets helps maximize the tax benefit of: Multiple Choice current year net loss in the 25 percent rate group. net short-term capital losses. long-term capital loss carryovers. current year net loss in the 25 percent rate group and long-term capital loss carryovers. net short-term capital losses and long-term capital loss carryovers.