For the Current Year, a Taxpayer Had a Short-Term Capital

For the current year, a taxpayer had a short-term capital gain (STCG) of $5,000 and a short-term capital loss (STCL) of $1,000.The taxpayer also had a long-term capital gain (LTCG) of $3,000 and a long-term capital loss (LTCL) of $6,000.Based upon that information, which of the following is not true?

A) The taxpayer has a NSTCG of $4,000.
B) The taxpayer has a NLTCL of $3,000.
C) The taxpayer treats the net gain of $1,000 just like ordinary income.
D) The taxpayer cannot combine the NSTCG and NLTCL; therefore, the NSTCG is treated like ordinary income and the NLTCL is deductible as a net capital loss (NCL) .