Harold, a single taxpayer, has $30,000 of ordinary income after the standard deduction, and $10,000 in long-term capital gains, for total taxable income of $40,000. For 2018, single taxpayers pay 0 percent on long-term gains up to $38,600. Assuming a tax of $3,413 on the $30,000 of ordinary income, what is Harold’s tax? 

a. $3,413 

b. $3,608 

c. $3,623 

d. $4,094 

e. $4,743