In the current year, Erin, who is in the 32 percent marginal bracket, had the following capital gains (losses) from the sale of her investments: $6,000 unrecaptured 1250 gain, $4,000 gain from the sale of artwork, ($8,000) loss from the sale of antiques, $2,000 LTCG, $25,000 STCG, ($9,000) LTCL, and ($15,000) STCL. What is the amount and nature of Erin's net capital gains or losses for the year? At what rate will they be taxed?