In 2021, an individual taxpayer has $863,000 of taxable income that includes $48,000 of 0%/15%/20% long-term capital gain. Which of the following statements is correct? NOTE: ignore the net investment income tax of 3.8%

a. all of the LTCG will be taxed at 0%

b. all of the LTCG will be taxed at 15%

c. all of the LTCG will be taxed at 20%

d. some of the LTCG will be taxed at 15% and some at 20%