Frederick Tims, a single individual, sold the following investment assets this year. Date Sales Asset purchased Date sold Tax basis price 100 shares Gamma 01/04/08 05/07/18 $ 5, 000 15 , 000 Inc. 30 shares Land Inc. 12/31/90 10/01/18 $ 75 , 000 $100 , 000 50 shares Down 05/10/12 11/01/18 $ 12 , 000 8, 000 Corp. 10 shares Extel 03/25/07 02/19/18 $ 17 , 000 5 , 000 Inc. If Frederick's preferential tax rate on adjusted capital gain is 15%, compute his tax attributable to the above sales