in 2022 hill corporation reported a net operating loss of $10,000 that it carried forward to 2023. in 2022 hill also reported a net capital loss of $3,000 that it carried forward to 2023. in 2023, ignoring any carryovers from other years, hill reported a loss for tax purposes of $50,000. the current-year loss includes a $12,000 net capital gain. what is hill's 2023 net operating loss?