Antoine sold the following stock in 2018. ABC, Inc., is a 1202 qualified small business (QSB).

Asset Cost Acquired Sale Price Sale Date

ABC, Inc.160 shares $116,800 1/10/10 $149,760 4/30/18

DEF, Inc. 128 shares 23,040 11/15/14 17,280 2/28/18

GHI, Inc. 64 shares 22,912 3/31/17 20,608 8/30/18

1. What is the amount of Realized Gain (Loss) and Recognized Gain (Loss) of each asset?
2. After netting, what is the total gain or loss?
3. If Antoine is in the 37% tax rate bracket, at what rate is the net gain or loss taxed?