The netting process for copital gains (fosses) with 0/15/20 percent, 25 percent, and 28 percent capital assets helps maximize the tax benefit of Multiple Choice net short-temth capital losses net short term captal losses and jong term capital loss carryovers. currentyesr net loss in the 25 percent rate group and long term capital ioss carryovers. currentyear netlass in the 25-percent rate group. iong term cepita lons caryovert