Cason is filing as single and has 2018 taxable income of $36,000 which includes $34,000 of 0%/15%/20% net long-term capital gain. What is his tax on taxable income using the alternative tax method?

Note: Use the tax rate schedule rather than the tax table.

a. $4,924

b. $0

c. $300

d. $200

e. None of these choices are correct.