Enzo is a single taxpayer with the following gains and losses for 2017: $2,100 short-term capital loss. $24,000 long-term capital gain from sale of stock. $14,000 1231 gain that is all unrecaptured 1250 gain. What is the amount and character of Enzos gain or loss? Enzo's net capital gain is $ 35,900 and his potential unrecaptured 1250 gain that is subject to the 25% tax rate is $_?.