Robin had the following capital transactions in 2016:
LTCG .......................... $10,000
LTCL .......................... 8,000
STCG .......................... 2,000
STCL .......................... -0-
Robin also had a net long-term capital loss in 2015 of $2,000, which it could not use. What are the tax consequences in 2016 if:
a. Robin is an individual.
b. Robin is a C corporation.
c. Robin is an S corporation.