TB MC Qu$.5-70($Algo$)$ Studios reported a net capital loss of$...$

Studios reported a net capital loss of $$37,000$ in Year $5.$ It reported net capital gains of $$28,000$ in Year $4$ and $$41,000$ in Year $6.$ What is the amount

and nature of the book$-$tax difference in Year $6$ related to the net capital carryover?

Multiple Choice

$$32,000$ favorable

$$9,000$ unfavorable

$$32,000$ unfavorable

$$9,000$ favorable