Two years ago, Amir paid $10,000 in capital gains tax when he was in a low tax bracket because he was unemployed for part of the year. Last year, he sold several securities, incurring a loss of $5,000 and no capital gains. This year, Amir accepted a new job that pays him 20% more than his previous position. Advise Amir how he can utilize his capital loss to optimize tax reduction. He should deduct his loss from future gains because he is now in a higher marginal tax bracket. He should carryback his loss to reduce the capital gains he paid two years ago. He should deduct his loss from dividend and interest income in future years. Utilizing his loss in any year will provide the same tax savings benefit