Zeno inc. sold two capital assets in 2016. the first sale resulted in a $53,000 capital loss, and the second sale resulted in a $25,600 capital gain. zeno was incorporated in 2012, and its tax records provide the following information: 2012 2013 2014 2015ordinary income $443,000 $509,700 $810,300 $921,000net capital gain 22,000 0 4,120 13,600taxable income $465,000 $509,700 $814,420 $934,600a. using a 34 percent tax rate, compute zeno’s tax refund from the carryback of its 2016 nondeductible capital loss. (round your final answer to the nearest whole dollar amount.)b. compute zeno’s capital loss carryforward into 2017.