Mr. and Mrs. Revel had $206,200 AGI before considering capital gains and losses. Assume the taxable year is 2015. Determine which of the four cases results in a capital loss carryforward for Mr. and Mrs. Revel. What is the amount and character of each carryforward?

a. On May 8, they recognized a $8,900 short-term capital gain. On June 25, they recognized a $15,000 long-term capital loss.

b. On February 11, they recognized a $2,100 long-term capital gain. On November 3, they recognized a $1,720 long-term capital loss.

c. On April 2, they recognized a $5,000 long-term capital loss. On September 30, they recognized a $4,800 short-term capital loss.

d. On January 12, they recognized a $5,600 short-term capital loss. On July 5, they recognized a $1,500 long-term capital gain.