Zeno Inc. sold two capital assets in 2018. The first sale resulted in a $53,000 capital loss, and the second sale resulted in a $25,600 capital gain. Zeno was incorporated in 2014, and its tax records provide the following information:

	2014	2015	2016	2017
Ordinary Income	443,000	509,700	810,300	921,000
Net Capital Gain	22,000	0	4,120	13,600
Taxable Income	465,000	509,700	814,420	934,600

A. Using a 34 percent tax rate (Zeno's marginal tax rate prior to 2018), compute Zenos tax refund from the carryback of its 2018 nondeductible capital loss.

B. Compute Zenos capital loss carryforward into 2019.