To better understand the rules for offsetting capital losses and how to treat capital losses carried forward, analyze the following data for an unmarried individual for the period 2012 through 2015. No capital loss carryforwards are included in the figures.

Please show me step by step.

Requirement

For each year, determine AGI and the capital losses to be carried forward to a later tax year. (If a box is not used in the table leave the box empty; do not enter a zero. Enter loss amounts as a positive number.)

	2012	2013	2014	2015
AGI (excluding property
transactions)	50,000	60,000	70,000	80,000
STCG	2,500	5,500	8,000	8,500
STCL	10,750	750	6,500	10,000
LTCG	7,250	8,000	6,200	4,500
LTCL	6,000	21,500	5,000	11,000
AGI (including property
transactions)	?	?	?	?
STCL to be carried forward	?	?	?	?
LTCL to be carried forward	?	?	?	?