Capital gains. This year, Haruto had one transaction involving a capital asset he held for more than a year: he realized a gain of $51,000. He had two transactions involving capital assets he held for less than a year: he realized a gain of $17,000 on one and a loss of $20,000 on the other. What is the total amount of capital gain that qualifies for preferential capital-gains tax rates (i.e., net capital gain or NCG)?