Grayson (single) is in the 24 percent tax rate bracket and has sold the following stocks in 2021: (Loss amounts should be indicated by a minus sign.)

Description	Date Purchased	Basis	Date Sold	Amount Realized
Stock A	1/23/1997	$ 7,250	7/22/2021	$ 4,500
Stock B	4/10/2021	14,000	9/13/2021	17,500
Stock C	8/23/2019	10,750	10/12/2021	15,300
Stock D	5/19/2011	5,230	10/12/2021	12,400
Stock E	8/20/2021	7,300	11/14/2021	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?