An individual had the following gains and losses for the year: What will be the net capital gain (loss) reported by the individual and at what applicable tax ratede)? A. Short-term ordinary loss of $3,000, long-term gain of $15,000 at 15$. Section 1250 gaing $18,000 at 25%, and collectibles gain of $20,000 at 28% rate B. Section 1250 gain of $3,000 at 25% and collectibles gain of $20,000 at 2 B\$ rate. C. Section 1250 gain of $8,000 at 25% and long-term gain of $15,000 at 15K D. Long-term gain of $23,000 at the 15% rate