Jenny has the following items for the year: $6,000 of short-term capital gain; $7,500 of 0%/15%/20% long-term capital gain, and $2,250 of 28% capital loss. Which of the following is correct?
a. The taxpayer will have a net short-term capital loss.
b. The $6,000 short-term gain will first be offset by the $7,500 long-term gain.
c. The $2,250 loss will first offset the $6,000 short-term gain.
d. The $2,250 loss will first offset the $7,500 long-term capital gain.
e. None of the answers presented are correct.