During the year, Inez, a single individual, recorded the following transactions involving capital assets.

4,000 - A long-term capital gain

4,000 - A short-term capital gain

b. If Inez has taxable income of $158,000, what is the income tax regarding these transactions? If Inez has taxable income of $35,000, what is the income tax regarding these transactions? (using 2019 tables)