71. In 2001, Mrs. Qualley, contributed $100,000 in exchange for 1,000 shares of Little Corporation, Which is a qualified small business. This year, Mrs. Qualley's only capital transaction was the sale of the 1,000 shares of Little qualified small business stock for $180,000. Compute Mrs. Qualley's tax on her capital gain from this sale. A. $6,000 B. $11,200 C. $22,400 D. None of the above