Cory recently sold his qualified small business stock for $92,000 after holding it for 10 years. His basis in the stock is $38,000. 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?

		$4,050
		$7,560
		$8,100
		$15,120
		None of the choices are correct.