It depends. If you have gains for 2021 you can use the loss carryforward to offset your gains. You are not limited on how much you can use as an offset to gains. However, if you have losses for 2021 you can only take the $3,000 loss and care the rest over to 2022.
Short-term capital gains are taxed at your ordinary tax rate.
Long-term capital gains are typically taxed at lower rates than short-term gains and ordinary income, from 0% to 20%, depending on your taxable income.
