$14,000 12022, Pat, a single individual, has TI of $180,000. Included in her TI are the following items: Qualified dividend income Loss from sale of stock held 4 years 16,000 Loss from sale of collectible held 3 13,000 Gain from sale of collectible held 2 years Loss from sale of stock held 5 months Gain from sale of stock held 7 months years Gain categorized as unrecaptured Section 1250 gain 28,000 STCL carryover from 2021 Gain from sale of stock held 2 years 23,000 LTCL carryover from 2021 What is Pat's net capital gain for 2022 (be very specific)? a. $16,000 (all LT25) b. $16,000 ($8,000 LT28, $1,000 LT25, $7,000, LT15) 1C)$16,000 ($13,000 LT25, $3,000 LT15) d. $16,000 ($9,000 LT25, $7,000 LT15) e. None of the answers provided is correct. 000 -16,000 $21,000 14,000 10,000 11,000 12,000 (15,000)