During the current tax year, Kristen has a capital loss of $20,000 from the sale of securities that she held for four years. She also has a long-term capital gain of $4,000 from the sale of a first edition book collection and has unrecaptured Section 1250 income of $22,000. Kristen is in the 35% marginal income tax bracket. What is the tax result of her capital transactions?

$2,000 taxed at 25% and $4,000 taxed at 28%

$6,000 taxed at 25%

$22,000 taxed at 25% and a $16,000 long-term capital loss carryforward