In October 2021, Jack, a single taxpayer, sold IBM stock for $12,000, which he purchased 4 years ago for $4,000. He also sold GM stock for $14,000, which cost $17,500 3 years ago, and he had a short-term capital loss of $1,800 on the sale of land.

The tax rates on long-term capital gains are as follows:

Income Level	Long-Term Capital Gains Rates
Married filing jointly
$0$80,800	0%
$80,801$501,600	15%
> $501,600	20%
Single
$0$40,400	0%
$40,401$445,850	15%
> $445,850	20%
Head of household
$0$54,100	0%
$54,101$473,750	15%
> $473,750	20%

If Jack's other taxable income (salary) is $78,000, what is the amount of Jack's tax on these capital transactions? $fill in the blank 1