Capital Gains. This year, Brutus earned a salary of $54,000. He received $4,000 of qualified dividends. He realized a $26,000 gain from the sale of a capital asset he had held for three years and a $5,000 gain from the sale of a capital asset he held for four months. He also had a long-term capital loss carryover of $9,000 from the prior year. What is the total amount of income that qualifies for preferred capital-gains tax rates (Adjusted Net Capital Gain)?