$x$ has the following recognized gains and losses from disposition of Sec. $1231$ assets: $$60,000$ gain, $$40,000$ loss, $$100,000$ gain, and $$8,000$ loss. X has a $$22,000$ Sec. $1231$ lookback loss. $x$ also

has a $$64,000$ net short$-$term capital loss from the disposition of stock. Which of the following statements is correct?

a$.$ The taxpayer has $$112,000$ ordinary gain and $$64000$ net short$-$term capital loss.

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

c$.$ The taxpayer has $$48,000$ net long$-$term capital gain.

d$.$ The taxpayer has $$22,000$ ordinary loss and $$26,000$ net long$-$term capital gain.

e$.$ The taxpayer has $$22,000$ ordinary gain and $$26,000$ net long term capital gain.