Rosie has $$24,000$ short$-$term capital loss, $$10,50028\%$ gain and $$9,0000\frac{\%}{15}\frac{\%}{20}\%$ gain. Which of the following statements is correct?

a$.$ Rosie has a $$7,500$ capital loss deduction of which they can claim only $$3,000$ to reduce taxable income in the current year.

b$.$ Rosie has a $$19,500$ net capital gain

c$.$ Rosie has a $$4,500$ capital loss deduction of which they can claim only $$3,000$ to reduce taxable income in the current year.

d$.$ Rosie has a $$7,500$ net capital gain.

e$.$ None of the choices presented are correct.