Daniel is considering selling two stocks that have not fared well over recent years. A friend recently informed Daniel that one of his stocks has a special designation, which allows him to treat a loss up to $ 60,000 on this stock as an ordinary loss rather than the typical capital loss. Daniel figures that he has a loss of $ 72,000 on each stock. If Daniel's marginal tax rate is 35 percent and he has $144,000 of other capital gains ( taxed at 15 percent), what is the tax savings from the special tax treatment?