Cynthia reported her taxable income for 20X2 was $150,000, which included the following transactions:

1. In July 20X2, she sold 100 shares of Helumstra stock for $40 per share. She had purchased these shared 3 months earlier for $35 per share.
2. In October 20X2, Cynthia sold 200 shares of another stock for $79 per share. She had purchased these shares three years earlier for $59 per share.

Cynthia had no dividend income in 20X2.

If long-term capital gains are taxed at 15% and all ordinary income is taxed at 25%, her tax liability for 20X2 is [A]. No dollar signs in your answer. Use commas for the thousands.

HINT: Consider which transactions constitute a CAPITAL GAINS and which are ORDINARY INCOME.