Sara Is Filing as Head of Household and Has 2012

Multiple Choice

Sara is filing as head of household and has 2012 taxable income of $27,000 which includes $13,000 of net long-tem capital gain. The net long-term capital gain is made up of $10,000 25% gain and $3,000 0%/15% gain. What is the tax on her taxable income using the alternative tax method?

A) $0.
B) $4,050.
C) $2,980.
D) $3,615.
E) None of the above.