Zeno Inc. sold two capital assets in 2019. 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 2015, and its tax records provide the following information:

	2015		2016		2017		2018
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

1. Compute Zenos tax refund from the carryback of its 2019 nondeductible capital loss. Assume Zeno's marginal tax rate was 34 percent in 2015 through 2017, and 21 percent in 2018.
2. Compute Zenos capital loss carryforward into 2020.