Emily has the following capital gains during 2023: $10,000 gain on the sale of a painting purchased 5 years ago $20,000 gain on stock held as an investment for 7 years In addition, Emily has $25,000 in capital losses from the sale of stock that was inherited in 2010. Emilys is single and has other taxable income of $200,000. What is her capital gains tax for 2023