Cynthia has the following income:

Purchased stock 6 months ago for $10,000 and sold it today for $20,000

Sells investment real estate received as a gift from her mother 2 years ago. Mother's basis was $300,000 and sold it for $325,000

Purchased car 3 years agao for $40,000 and sold it today for $30,000

Salary of $40,000

What is Cynthia's net capital gain and why? How much tax does she pay on all of her income? Assume no other income or deductions