Antoine sold the following stock in 2016. ABC, Inc., is a 1202 qualified small business (QSB).

Asset Cost Acquired Sale Price Sale Date

ABC, Inc.280 shares $219,800 1/10/08 $280,560 4/30/16

DEF, Inc. 172 shares 40,420 11/15/12 32,680 2/28/16

GHI, Inc. 86 shares 38,356 3/31/15 33,368 8/30/16

A. Complete the chart:

B. After netting, what is the total gain or loss?

C. If Antoine is in the 33% tax rate bracket, at what rate is the net gain or loss taxed?