$2$a$.$ Mathis Milling Corp has a net capital loss in $2021$ of $$44,000.$ It had net capital gains of $$15,500$ in $2020,$ $$39,000$ in $2019,$ $$10,000$ in $2018($but suffered a net operating loss in $2012),$ and $$8,000$ of net capital gain in $2016.$ What is the net capital gain in $2020$ after the carryback is applied? $$9,500$ b$.$ Mathis Milling Corp has a net capital loss in $2018$ of $$75,000(2018$ was year $1$ of operations$).$ It had net capital gains of $$15,500$ in $2019,$ $$39,000$ in $2020,$ $$30,000$ in $2021($but suffered a net operating loss in $2021),$ and $$8,000$ of net capital gain in $2026.$ What is the net capital gain in $2021$ after the carryback is applied? $$9,500$ c$.$ Can the capital loss be carried forward to $2026?$ NO