16- 2. Ms. Kaspari, who has a 24 percent marginal rate on ordinary income and a 15 percent marginal rate on adjusted net capital gain, acquired the following blocks of stock in KDS, a closely held corporation: July 12, 2006 1,400 shares at $41 per share December 3, 2010 800 shares at $46 per share September 30, 2,000 shares at $49 per 2019 May 2, 2023 share 750 shares at $53 per share *Qualified small business stock. In November 2023, Ms. Kaspari agreed to sell 1,000 KDS shares to Mr. Nolan for $60 per share. Which shares should she sell to maximize her after-tax cash from the sale? E