During 2019, Gorilla Corporation, a calendar year C corporation, has net short-term capital gains of $15,000, net long-term capital losses of $105,000, and taxable income from other sources of $460,000. Prior years' transactions included the following: 2013 net short-term capital gains $40,000
2014 net long-term capital gains 18,000
2015 net short-term capital gains 25,000
2016 net long-term capital gains 20,000

Required:
a. How much is Gorilla's net capital loss for 2017?
b. What is the amount of the capital loss deduction on Gorilla's 2017 tax return?
c. Of the excess 2017 net capital loss, howmuch is carried back to the previous years?
d. Compute the amount of capital loss carryoverto 2018 and future years.
e. If Gorilla is a sole proprietorship, ratherthan a corporation, how would the owner report these transactionson her 2017 tax return?