In 2013, Yousi has net short-term capital loss of $35,000. He has also realized a net long-term gain of $60,000 comprised of the following net gains and losses: $15,000 gain on the sale of coins held 3 years. $25,000 gain on the sale of securities held 5 years. $20,000 gain on the sale of realty (attributable to straight-line depreciation). Which gains will the $35,000 net capital loss offset for 2013?