During the Year, Irv Had the Following Transactions How Are These Transactions Handled for Income Tax Purposes

During the year, Irv had the following transactions:
$\begin{array}{llr} \text {Long-term loss on the sale of business use equipment } &\$7,000\\ \text { Long-term loss on the sale of personal use camper} &6,000\\ \text {Long-term gain on the sale of personal use boat } &3,000\\ \text { Short-term loss on the sale of stock investment } &4,000\\ \text {Long-term loss on the sale of land investment } &5,000\\\end{array}$

How are these transactions handled for income tax purposes?