Jesse is a single taxpayer with 2022 taxable income of $150,000 composed of $120,000 ordinary taxable income, $3,000 short-term capital loss, $25,000 long- term capital gain from sale of stock, and $8,000 1231 gain that is all unrecaptured 1250 gain (the actual unrecaptured gain was $11,000, but net 1231 gain is only $8,000). Jesse's adjusted net capital gain is: a. $30,000. b. $33,000. c. $25,000. d. $36,000. e. $22,000.