$1-15$ Net Operating Loss Deduction. In $2022H$ Corporation had revenue and expenses from operations of $$63,000$ and $$87,000,$ respectively. In addition, $H$ received dividends from a less than $20\%$ owned corporation of $$30,000.$

a$.$ Compute H Corporation's net income or net operating loss for $2022.$

b$.$ H Corporation's taxable income for $2023$ is $$8,000.$ Compute the amount of the net operating loss carryover H Corporation could deduct in $2023.$ What is the amount of the net operating loss that would be carried over to $2024?$