During 2023, Inez (a single taxpayer) had the following transactions involving capital assets:

Gain on the sale of unimproved land (held as an investment for 3 years)$ 6,000 Loss on the sale of a camper (purchased 2 years ago and used for family vacations)(5,000) Gain on the sale of ADM stock (purchased 9 months ago as an investment)2,450 Gain on the sale of a fishing boat and trailer (acquired 18 months ago at an auction and used for recreational purposes)1,000 How much income tax results from these capital asset transactions if:

a) Inez has taxable income of $188,450?

b) Inez has taxable income of $32,250?