Which of the following comparisons is correct?Bluebird Corporation has ordinary income from operations of $$45,000,$ net long$-$term capital gain of $$15,000,$ and net short$-$term capital loss of $$22,500.$ What is the taxable income for $2023?$

a$.$ $$37,500$

b$.$ None of the choices presented are correct.

c$.$ $$42,750$

d$.$ $$40,500$

e$.$ $$45,000$

a$.$ Both corporations and individuals may use an alternative tax rate on net capital gains.

b$.$ Corporations may not carry back capital losses; individuals may carry back capital losses.

c$.$ Corporations may carry forward capital losses indefinitely; individuals may carry forward capital losses for five years.

d$.$ Both corporations and individual long$-$term capital losses carry over as short$-$term capital losses.

e$.$ None of the choices presented are correct.