United States taxation rules apply. For each of the following cases, determine the amount of capital gain or loss to report in each year (after taking into account any applicable carrybacks) for each separate corporation and the capital loss carryforward to 2018, if any. Assume that 2012 is the first year of operation for each corporation.

	Capital Gain or Loss for Year Indicated
Corporation	2012	2013	2014	2015	2016	2017
A	$ 4,000	$ 7,000	$ (10,000)	$ 5,000	$ 3,000	$ (1,000)
B	5,000	3,000	3,000	4,000	(20,000)	2,000
C	5,000	9,000	(3,000)	2,000	(20,000)	8,000
D	(50,000)	7,000	3,000	11,000	10,000	2,000