31. On January 1, 2017, Lenny purchased $15,000 of shares in a Canadian company called XYZ Inc. that grew by 3% over the year. He expects to sell all the XYZ Inc. shares on December 31, 2017. During the year, he also sold some mutual funds and incurred a capital loss of $100. His tax rate is 30%, how much tax will he pay on these investment sales? a) $50.00 b) $52.50 c) $30.00 d) $100.00