Problem:
Sharon has the following results of netting her short-term and long-term capital gains and losses for 2014: $56,000 short-term capital loss, and $82,000 net long-term capital gain ($21,000 0%/15%/20% long-term capital gain, and $61,000 25% long-term capital gain).
Required:
Question: What is her net capital gain or loss for 2014?
Note: Please provide through step by step calculations.