XYZ Inc. a calendar year, accrual basis corporation, had the following items during 2021: Gross revenue from operations Cost of goods sold $420,000 ($180,000) $9,000 LT capital gain .LT capital loss ($2,200) ST capital gain $10,000 ST capital loss carryover from 2018 ($12,500) ($20,000) ($10,000) Scc 1231 gain $19,000 Dividends received from Omega Inc. (XYZ Inc. owns 30% of Omega Inc.) $60,000 Charitable contribution (current year) (all non-cash) Charitable contribution (from 2017) ($30,000) ($25,000) ($1,500) Unrecaptured 1231 losses from 2019 . ST capital loss carryover from 2015 . Sec 1231 loss . . a. What is XYZ Inc.'s net capital gain/loss and character of the gain loss, including any carryovers? b. Calculate XYZ Inc.'s taxable income for the charitable contribution limitation, and XYZ Inc's charitable contribution deduction for 2021.