Kirby Is in the 15% Tax Bracket and Had the Following

Multiple Choice

Kirby is in the 15% tax bracket and had the following capital asset transactions during 2015: Long-term gain from the sale of a coin collection $11,000 Long-term gain from the sale of a land investment 10,000 Short-term gain from the sale of a stock investment 2,000 Kirby's tax consequences from these gains are as follows:

A) (5% × $10,000) + (15% × $13,000) .
B) (15% × $13,000) + (28% × $11,000) .
C) (0% × $10,000) + (15% × $13,000) .
D) (15% × $23,000) .
E) None of these.