Billie Jean has the following capital gains and losses (along with their applicable tax rate) for the current : $4,000 short-term gain (35%), $3,000 long-term loss (28%), $6,000 long-term gain (25%), and $2,000 long-term loss (15%). What is the net capital gain result and what is (are) the applicable tax rate(s)?

a. $1,000 at 35% and $4,000 at 25%

b. $1,000 at 25% and $4,000 at 35%

c. $5,000 at 25%

d. $5,000 at 35%