Aram's taxable income before considering capital gains and losses is $72,000. Determine Aram's taxable income and how much of the income will be taxed at ordinary rates in each of the following alternative scenarios (assume Aram files as a single taxpayer).

a. Aram sold a capital asset that he owned for more than one year for a $5,240 gain, a capital asset that he owned for more than one year for a $620 loss, a capital asset that he owned for six months for a $1,440 gain, and a capital asset he owned for two months for a $1,020 loss.

b. Aram sold a capital asset that he owned for more than one year for a $2,120 gain, a capital asset that he owned for more than one year for a $2,740 loss, a capital asset that he owned for six months for a $320 gain, and a capital asset he owned for two months for a $2,140 loss.

c. Aram sold a capital asset that he owned for more than one year for a $2,620 loss, a capital asset that he owned for six months for a $4,440 gain, and a capital asset he owned for two months for a $420 loss.

d. Aram sold a capital asset that he owned for more than one year for a $3,360 gain, a capital asset that he owned for more than one year for a $420 loss, a capital asset that he owned for six months for a $320 gain, and a capital asset he owned for two months for a $2,140 loss.

\begin{tabular}{|l|l|} \hline Taxable income & \\ \hline Income taxed at ordinary rates & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline Taxable income & \\ \hline Income taxed at ordinary rates & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline Taxable income & \\ \hline Income taxed at ordinary rates & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline Taxable income & \\ \hline Income taxed at ordinary rates & \\ \hline \end{tabular}