Connor, single, is in the 32% tax bracket, and his taxable income is $130,000. He had the following capital asset transactions during 2021: Long-term gain from the sale of a stock investment $13,000 Short-term gain from the sale of a stock investment 4,000 Connor's tax consequences from these gains would be:

a. (32% × $4,000) + (15% × $13,000).

b. (5% × $4,000) + (32% × $17,000).

c. (32% × $17,000).

d. (32% × $17,000) + (28% × $13,000). 

e.(32% × $14,000).