$6)$ Red inc. had a LTCG in $2019($first year of incorporation$)=$ $$20,000.$ In $2020,$ they had a LTCL $=$ $$5,000.$ In $2021,$ they had a LTCG $=$ $$10,000.$ In $2022,$ this year, Red had a $$40,000$ LTCL$.$ How much of that loss can be deducted?

a$)$ $$40,000$

b$)$ $$30,000$

c$)$ $$25,000$

d$)$ $$3,000$

e$)$ none of the loss is deductible