to restate this
1) you had a $31,000 net loss in 2022
2) $3,000 of that was used, as permitted, reduce your ordinary income
3) your tax loss carry forward from 2022 ro 2023 is $28,000
4) in 2023, you anticipate a net gain of $5,000
5) $3,000 will be used to reduce your ordinary income
6) you will report no gain or loss in 2023 (the $5,000 gain is netted into the tax loss cary forward, so there is no capital income to report)
7) your tax loss carry forward from 2023 to 2024 will be $20,000 ($28,000 less $5,000 less $3,000)
