A Corporation Has the Following Capital Gains and Losses During

A corporation has the following capital gains and losses during the current year: $$\begin{array} { | l | r | } \hline \text { LTCG: } & \$ 15,000 \\\hline \text { LTCL: } & 21,000 \\\hline \text { STCG: } & 3,000 \\\hline \text { STCL: } & 8,000 \\\hline\end{array}$$ The tax result to the corporation is

A) deduct $3,000 of the STCL currently; carry forward the remaining $2,000 STCL and $6,000 LTCL.
B) deduct $5,000 STCL and $6,000 LTCL.
C) deduct nothing currently; carry back the $5,000 STCL and $6,000 LTCL for three years and carry forward for 5 years,if necessary.
D) deduct nothing currently; carry back the $11,000 STCL for three years and carry forward for 5 years,if necessary.