The Chart Below Details Sheen's 2011,2012,and 2013 Stock Transactions

Essay

The chart below details Sheen's 2011,2012,and 2013 stock transactions.What is the capital loss carryover to 2013 and what is the net capital gain or loss for 2013?
$\begin{array}{lllll}&\text { Short-term } & \text { Shoit-term } & \text { Long-term } & \text { Long-term }\\\text { Tax Year } & \text { Capital Gains } & \text { Capital Losses } & \text { Capital Gains } & \text { Capital Losses } \\\hline 2011 & \$ 4,000 & \$ 6,000 & \$ 2,000 & \$ 13,000 \\2012 & \$ 16,000 & \$ 14,000 & \$ 23,000 & \$ 28,000 \\2013 & \$ 55,000 & \$ 52,000 & \$ 67,000 & \$ 33,000\end{array}$