Thoren has the following items for the year: $$4,000$ of short$-$term capital gain, $$5,000$ of $0\frac{\%}{?}$ capital loss. Which of the following is correct?

a$.$ The taxpayer will have a net short$-$term capital loss.

b$.$ The $$1\mathrm{.}500$ loss will first be offset by the $$4,000$ short$-$term gain.

c$.$ The $$1,500$ loss will first be offset by the $$5,000$ long$-$term gain.

d$.$ The $$4,000$ short$-$term gain will first be offset by the $$5,000$ long$-$term gain.