Federal Corporation realizes the following net capital losses in 2016:
STCL...........................$ 80,000
LTCL............................120,000

NLTCGs were incurred in 2013 through 2015 as follows:
2013...........................$20,000
2014.............................20,000
2015.............................60,000
a. What are the amount and character of any capital loss carryback to 2013 through 2015?
b. What treatment should be accorded any unused capital loss amount after the carryback?
c. What is the character of any unused capital loss carryovers?