Cory recently sold his qualified small business stock for $84,000 after holding it for 10 years. His basis in the stock is $46,000. Applying the rules as if the stock were acquired in 2019 and assuming his marginal tax rate is 32 percent, how much tax will he owe on the sale?

A) $2,850.

B) $5,320.

C) $5,700.

D) $10,640.

E) None of the choices are correct.