3. In the current year, an individual has the following items: $ 1245 gain $ 10,000 $1231 gain 20,000 13.000 $ 1231 loss Long-term capital gain 15,000 In the prior year, the individual had a $4,000 net $ 1231 gain. The net long-term capital gain in the current year is: a) $45.000 b) $15,000 c) $22,000 d) $35.000