Cory recently sold his qualified small business stock for $$81,000$ after holding it for $10$ years. His basis in the stock is $$49,000.$ Applying the rules as if the stock were acquired in $2022$ and assuming his marginal tax rate is $32$ percent, how much tax will he owe on the sale?

$$2,400$

$$4,480$

$$4,800$

$$8,960$

None of the choices are correct.