Grayson is in the 25 percent tax rate bracket and has sold the following stocks in 2017: (Loss amounts should be indicated by a minus sign.)

Description	Date Purchased	Basis		Date Sold	Amount Realized
Stock A	1/23/1993	$	7,250	7/22/2017	$	4,500
Stock B	4/10/2017		14,000	9/13/2017		17,500
Stock C	8/23/2015		10,750	10/12/2017		15,300
Stock D	5/19/2007		5,230	10/12/2017		12,400
Stock E	8/20/2017		7,300	11/14/2017		3,500

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?