An individual has a $$20,000$Sec$\mathrm{.}1245$ gain, a $$17,500$Sec$\mathrm{.}1231$ gain, a $$16,500$Sec$\mathrm{.}1231$ loss, a $$1,500$ Sec. $1231$ lookback loss, and a $$7,500$ long$-$term capital gain. The net long term capital gain

is:

a$.$ $$8,000$

b$.$ $$15,000$

c$.$ $$20,000$

d$.$ $$7,500$

e$.$ $$8,500$