During the Current Year, Nancy Had the Following Transactions What Is the Amount of Her Capital Loss Deduction for

During the current year, Nancy had the following transactions: $$\begin{array} { | l | r | } \hline \text { Short-term capital loss } & ( \$ 1,800 ) \\\hline \text { Short-term capital gain } & 3,600 \\\hline \text { Short-term capital loss carryover from last year } & ( 2,200 ) \\\hline \text { Long-term capital gain } & 7,000 \\\hline \text { Long-term capital loss } & ( 15,000 ) \\\hline\end{array}$$ What is the amount of her capital loss deduction for the current year, and what is the amount and character of her capital loss carryover?

A) $$\begin{array} { | l | l | } \hline \text { Deduction } & \text { Carryover } \\\hline \$ 4,000 & \$ 400 \text { short-term and } \$ 5,000 \text { long-term } \\\hline\end{array}$$
B) $$\begin{array} { | l | l | } \hline \text { Deduction } & \text { Carryover } \\\hline \$ 3,000 & \$ 5,400 \text { LTCL carryover } \\\hline\end{array}$$
C) $$\begin{array} { | l | l | } \hline \text { Deduction } & \text { Carryover } \\\hline \$ 3,000 & \$ 5,000 \text { long-term } \\\hline\end{array}$$
D) $\begin{array}{|l|l|}\hline\text { Deduction } & \text { Carryover } \\\hline\$ 12,100 & \$ 0 \\\hline\end{array}$