Chairs-r-us, inc. reported a net capital loss of $25,000 in year 4. it reported net capital gains of $10,000 in year 3 (before any capital loss carryback) and $20,000 of net capital gains in year 5 (before any capital loss carryovers). what is the amount and nature of the book-tax difference in year 5 related to the net capital loss carryover?