The chart below details Sheen’s 2014, 2015, and 2016 stock transactions. What is the capital loss carryover to 2016 and what is the net capital gain or loss for 2016?

Tax Year Short-term capital gain Short-term capital loss Long-term capital gain Long-term capital loss

   2014       $4,000              6,000                2,000                   13,000

   2015       16,000             14,000               23,000                   28,000

   2016       55,000             52,000               67,000                   33,000