Jill purchased 100 shares of Acorn Inc at a price of $6.00 per share in January, 2019. She sold the 100 shares at a price of $9.00 in March, 2020. Jill reports $55,000 of income from employment. How much FEDERAL tax will Jill pay on the CAPITAL GAIN from selling the Acorn shares?

Select one:

a. $30.75

b. $23.10

c. $11.55

d. $22.50

e. $61.50