A single taxpayer reports $445,000 taxable ordinary income on the 2019 individual return. The $445,000 includes a $40,000 long-term capital gain. Assume that a $434,550 break point applies to single filers with respect to the 20% long-term capital gain rate. What amount of capital gains tax should be reported by the taxpayers? (Ignore the Medicare surtax.) $6,000 86,485 86,523 > $8,000 >