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 2014:
$\begin{array} { l } \text {Long-term gan fram the sale of a cain collection }&\$11,000\\ \text { Lone-term gain from the sale of a land investment}&10,000\\ \text {Short-term gain from the sale of a stock investment }&2,000\\\\ \text {Kirby's tax cansequences fram these pains are as follows: }&\\\end{array}$

A) $( 5 \% \times \$ 10,000 ) + ( 15 \% \times \$ 13,000 )$
B) $( 15 \% \times \$ 13,000 ) + ( 28 \% \times \$ 11,000 )$
C) $( 0 \% \times \$ 10,000 ) + ( 15 \% \times \$ 13,000 )$
D) $( 15 \% \times \$ 23,000 )$
E) $\text { None of these }$