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However the costs, which are typically $80 a month, come out of your monthly payments and have fallen in recent years. In each carryback year, treat 60% of the carryback amount as a long-term capital loss and 40% as a short-term capital loss from section 1256 contracts. CGPIA3455790510 CGPIA 345579 5 10 971106 12 10 96 -8 -8 -8 -8 -8 -8 VOCATIONAL REHABILITATION SERVICES-COUNSELING and GUIDANCE ATTENDING EL PASO COMMUNITY COLLEGE PRIMARY CARE UNDER A PHYSICIAN 105.