In 2019, Bluebird Corporation had net income from operations of $100,000. Further, Bluebird recognized a long-term capital gain of $30,000 and a short-term capital loss of $45,000. Which of the following statements is correct? Group of answer choices Bluebird Corporation may deduct $33,000 of the capital loss in 2019 and may carry forward the remainder of the capital loss indefinitely to offset capital gains. Bluebird Corporation will have taxable income in 2019 of $85,000. Bluebird Corporation will have taxable income in 2019 of $100,000 and will have a net capital loss of $15,000 that can be carried back 3 years and forward 5 years. Bluebird Corporation may use the capital loss to offset the capital gain and must carry the net capital loss of $15,000 forward five years as a short-term capital loss.