USA Federal Taxation
(Capital Gains and Losses – Introduction).
In 2018, Steven Spielberg (single) has $5,000 of net short-term capital loss and $17,000 of net long-term capital loss. In 2019, he has $2,000 of net short-term capital gain, $8,000 of net 28% long-term capital gain, and $4,000 of net 0%/15%/20% long-term capital gain.

Determine the type (short-term or long-term) and amount of capital loss to be carried forward to 2019 and 2020, respectively.

Show your steps.