Given Below Are Belinda's Capital Gains and Losses for Two

Given below are Belinda's capital gains and losses for two consecutive years.What is the effect of the gains and losses on Belinda's taxable income for each year?
$$\begin{array} { l r r } & \text { First } & \text { Second } \\&\text { Year }&\text { Year }\\\text { Short-term capital gain } &\$-0-&\$4,000\\\text { Long-term capital gain } & 13,000 & 6,000 \\\text { Short-term capital loss } & ( 3,000 ) & ( 15,000 ) \\\text { Long-term capital loss } & ( 12,000 ) & - 0 -\end{array}$$
$\begin{array}{lll}& \text { First } & \text { Second } \\&\text { Year }&\text { Year }\\\text { a. } & \$ 10,000 & \$ 7,000 \\\text { b. } & \$(2,000) & \$(3,000) \\\text { c. } & \$(3,000) & \$(3,000) \\\text { d. } & \$(2,000) & \$(5,000) \\\text { e. } & \$ 1,000 & \$ 3,000\end{array}$