Grayson (single) is in the 24 percent tax rate bracket and has sold the following stocks in 2023: Note: Loss amounts should be indicated by a minus sign. Stock Stock A Date Purchased 1/23/1999 Basis $ 8,200 Date Sold Amount Realized 7/22/2023 $ 5,260 Stock B 4/10/2023 15,900 9/13/2023 19,810 Stock C 8/23/2021 13,125 10/12/2023 18,530 Stock D 5/19/2013 5,990 10/12/2023 13,825 Stock E 8/20/2023 7,965 11/14/2023 3,975 Problem 7-46 Part-d (Algo) d. What amount of the gain, if any, is subject to the preferential rate for certain capital gains? Net capital gain