Lass Corporation Reports a $25,000 Net Capital Loss This Year

Lass Corporation reports a $25,000 net capital loss this year. The corporation reports the following net capital gains during the past three years. $$\begin{array} { | l | c | c | } \hline { \text { Year } } & \begin{array} { c } \text { Net Long- Term } \\\text { C apital Gain }\end{array} & \begin{array} { c } \text { Net Short- Term } \\\text { C apital Gain }\end{array} \\\hline \text { Third previous year } & \$ 5,000 & \$ 6,000 \\\text { Year before last } & 7,000 & 3,000 \\\text { Last year } & 0 & 0 \\\hline\end{array}$$ Determine the amount of net capital loss carried back to each preceding tax year and the amount of capital loss, i available as a carryforward.