Bert Baker had $50,000 salary during 2010 and had the following capital gains and losses:
STCL carryover from 2009......($4,000)
STCL................................($2,000)
STCG................................($1,000)
LTCL carryover from 2009.......($5,000)
LTCL.................................($3,000)
LTCG................................($6,000)
How should Bert treat the above on his 2010 tax return?