for 2016, frank has the following capital gains and losses: $20,000 28% gain, 10,000 25% gain, 5,000 short term capital gain, and 17,000 short term capital loss. As a result, for 2016, Frank has

A. a net capital gain is composed of 20,000 28%, 10,000 25% gain, and 5,000 short term capital gain

B. a net capital gain is composed of 18,000 28% gain

C. a net capital gain is composed of 8,000 28% gain and 10,000 25% gain

D. a net capital gain is composed of 18,000 0%/15%/20% gain

E. none of the above