During 2010, Gorilla Corporation has net short term capital gains of 120,000 net long term capital losses of 365,000 and taxable income from other sources of 900,000 prior years transactions include 2006: short term capital gains of 130,000, 2007: long term capital gains of 45,000 2008 short term capital gains of 115,000 and 2009 long term capital gains of 50,000. How are capital gain and capital losses treated on Gorilla's tax return?