Grayson is in the 24 percent tax rate bracket and has sold the following stocks in 2018: (Loss amounts should be indicated by a minus sign.)

Description	Date Purchased	Basis		Date Sold	Amount Realized
Stock A	1/23/1994	$	7,950	7/22/2018	$	5,060
Stock B	4/10/2018		15,400	9/13/2018		19,210
Stock C	8/23/2016		12,500	10/12/2018		17,680
Stock D	5/19/2008		5,790	10/12/2018		13,450
Stock E	8/20/2018		7,790	11/14/2018		3,850

a. What is Graysons net short-term capital gain or loss from these transactions?

b. What is Graysons net long-term gain or loss from these transactions?

c. What is Graysons overall net gain or loss from these transactions?

d. What amount of the gain, if any, is subject to the preferential rate for certain capital gains?