Kaleb sold land used in his business and would like to know the tax inplications. The land had an adjusted basis of $120,000 and sold for $138,000. Kaleb had unrecaptured $1231 lookback losses of $12,000. Kaleb is in the 33% marginal tax bracket and the 15% capital gain tax bracket. What will be the increase in tax due to this sale? a $4,860 b. $5,940 c. $2,700 d. 5900