Zhang Corp. has the following capital gain and loss information for the current tax year.

A long-term capital gain of $25000

A short-term capital gain of $8000

A short-term capital loss of $7000

A short-term capital loss of $25000 carried over from last year

How much will Zhang report capital gain or loss on its current tax return (Form 1120)? For tax year 2022

A. 0.

B. $3000 capital loss.

C. $1000 capital gain.