The Chart Below Details Sheen's 2012,2013,and 2014 Stock Transactions

Essay

The chart below details Sheen's 2012,2013,and 2014 stock transactions.What is the capital loss carryover to 2014 and what is the net capital gain or loss for 2014?
$\begin{array}{lllll}&\text { Short-Term } & \text { Short-term } & \text { Long-term } & \text { Long-term } \\\text { Tax Year }&\text { Capital Gains } & \text { Capital Losses } & \text { Capital Gains } & \text { Capital Losses } \\2012 & \$ 4,000 & \$ 6,000 & \$ 2,000 & \$ 13,000 \\2013 & \$ 16,000 & \$ 14,000 & \$ 23,000 & \$ 28,000 \\2014 & \$ 55,000 & \$ 52,000 & \$ 67,000 & \$ 33,000\end{array}$