Seamus Had $16,000 of Net Short-Term Capital Loss in 2013

Multiple Choice

Seamus had $16,000 of net short-term capital loss in 2013. In 2014, Seamus has $17,000 of long-term capital loss and $26,000 of long-term capital gain. Which of the following statements is correct?

A) Seamus had a $13,000 short-term capital loss carryover to 2014.
B) Seamus has an $9,000 2014 net long-term capital gain.
C) Seamus has a $4,000 2014 net short-term capital loss.
D) a. and c.
E) None of the above.