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 2016:
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.