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	Date Purchased	Basis	Date Sold	Amount Realized
Stock A	1/23/1999	$ 7,800	7/22/2023	$ 4,940
Stock B	4/10/2023	15,100	9/13/2023	18,850
Stock C	8/23/2021	12,125	10/12/2023	17,170
Stock D	5/19/2013	5,670	10/12/2023	13,225
Stock E	8/20/2023	7,685	11/14/2023	3,775

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