Andrea Has the Following Capital Gains and Losses During the Current

Multiple Choice

Andrea has the following capital gains and losses during the current year:
For tax calculation purposes, the net result of the above is:
$\begin{array}{lc}\text { Short-term capital loss } & \$(4,000) \\\text { Collectibles gain } & 6,000 \\\text { Long-term capital gain } & 2,000\end{array}$

A) Long-term gain $8,000; short-term capital loss $4,000.
B) Net long-term capital gain $4,000.
C) Collectibles gains $2,000; long-term capital gain $2,000
D) Collectibles gains $6,000; short-term capital loss $2,000.