For the prior year, assume the marginal tax rate was 12% for income up to $38,700 and 22% for income over $38,701. Last year, your single client had taxable income of $18,000, and she sold a block of stock for a net short- term profit of $4,000. At what rate will the capital gain on her stock be taxed?

A) 20%

B) 12%

C) 10%

D) 15%