Jessica, who is in the 35% tax bracket, has the following capital gains and losses for 2018: $9,000 STCL, $5,000 28% gain, $5,000 25% gain, and $8,000 0%/15%/20% gain. Which of the following is correct:

The net capital gain is composed of $1,000 28% gain and $8,000 0%/15%/20% gain.

The net capital gain is composed of $5,000 28% gain and $4,000 25% gain.

None of the above.

The net capital gain is composed of $2,000 25% gain and $7,000 0%/15%/20% gain.

The net capital gain is composed of $1,000 25% gain and $8,000 0%/15%/20% gain.