Studios reported a net capital loss of $34,500 in year 5. It reported net capital gains of $23,000 in year 4 and $36,000 in year 6. What is the amount and nature of the book-tax difference in year 6 related to the net capital carryover?

a. $24,500 unfavorable.
b. $24,500 favorable.
c. $11,500 unfavorable.
d. $11,500 favorable.