Courtney owns and operates her business as a sole-proprietorship. In 2023, Courtney sold a piece of land that generated a $30,000 Section 1231 gain. Courtney did not sell any other assets in 2023. However, Courtney notes that she recognized a $18,000 net Section 1231 loss in 2022. Assume that Courtney pays tax on her ordinary income at a flat rate of 30% and tax on long-term capital gains at a rate of 15%. Based on the information in the preceding paragraph, what is Courtney's tax liability related to the sale in 2023