Question - Barbara has the following results of netting her short-term and long-term capital gains and losses for 2010: $36,000 short-term capital loss, $22,000 net long-term capital gain ($21,000 0%/15% long-term capital gain, and $1,000 28% long-term capital gain). What is her net capital gain or loss for 2010 and, if there is a net capital loss, how much of the loss and what type of loss carries over to 2011?