Jane, a single individual, earned salaries and wages of $59,000 and interest $2,000 and dividends of $1,700 for the current year. In addition, Jane sold the following capital assets:

100 shares of GHJ common stock, held 14 months. $3,400 gain

1955 Ford pickup, used five years for personal purposes. 4,500 gain

30 acres of land, held three years for investment.. 6,200 loss

a. Compute Janes net capital gain or loss.

b. Compute Janes adjusted gross income. At what rate will the capital gain or loss from part a be taxed?