During $2023,$ your clients, Mr$.$ and Mrs$.$ Howell, owned the following investment assets:

Investment Assets Date Acquired Purchase Price Broker's Commission Paid at Time of Purchase

$300$ shares of IBM common $($NYSE: IBM$)11/22/2020$ $ $10,550$ $ $100$

$200$ shares of IBM common $($NYSE: IBM$)4/3/202143,450300$

$3,000$ shares of Apple preferred $($NASDAQ: AAPL$)12/12/2021167,0001,300$

$2,100$ shares of Cisco common $($NASDAQ: CSCO$)8/14/202254,500550$

$420$ shares of Vanguard mutual fund $3/2/202316,700$ No$-$load fund$*$

$*$No commissions are charged when no$-$load mutual funds are bought and sold.

Because of the downturn in the stock market, Mr$.$ and Mrs$.$ Howell decided to sell most of their stocks and the mutual fund in $2023$ and to reinvest in municipal bonds. The following investment assets were sold in $2023$:

Investment Assets Date Sold Sale Price Broker's Commission Paid at Time of Sale

$300$ shares of IBM common $5/6$ $ $15,700$ $ $100$

$3,000$ shares of Apple preferred $10/5223,4002,000$

$2,100$ shares of Cisco common $8/1563,450650$

$451$ shares of Vanguard mutual fund $12/2117,700$ No$-$load fund$*$

$*$No commissions are charged when no$-$load mutual funds are bought and sold.

The Howells' broker issued them a Form $1099-$B showing the sales proceeds net of the commissions paid. For example, the IBM sales proceeds were reported as $$15,600$ on the Form $1099-$B they received.

In addition to the sales reflected in the table above, the Howells provided you with the following additional information concerning $2023$:

The Howells received a Form $1099-$B from the Vanguard mutual fund reporting a $$900$ long$-$term capital gain distribution. This distribution was reinvested in $31$ additional Vanguard mutual fund shares on $6/30/2023.$

In $2017,$ Mrs$.$ Howell loaned $$8,000$ to a friend who was starting a new multilevel marketing company called LD$3.$ The friend declared bankruptcy in $2023,$ and Mrs$.$ Howell has been notified she will not be receiving any repayment of the loan.

The Howells have a $$4,300$ short$-$term capital loss carryover and a $$6,800$ long$-$term capital loss carryover from prior years.

The Howells did not instruct their broker to sell any particular lot of IBM stock.

The Howells earned $$4,000$ in municipal bond interest, $$4,000$ in interest from corporate bonds, and $$6,000$ in qualified dividends.

Assume the Howells have $$180,000$ of wage income during the year.

c$.$ Assume the Howells' short$-$term capital loss carryover from prior years is $$84,300$ rather than $$4,300$ as indicated above. If this is the case, how much short$-$term and long$-$term capital loss carryovers remain to be carried beyond $2023$ to future tax years?