Kevin purchased $100$ shares of OAK stock for $$5,000$ on May $1,2023.$ He sold the shares on October $4,2023,$ for $$6,000.$ He has no current$-$year or carryover capital losses, and his only other income for the year consisted of wages. He will use the single filing status, and his $2023$ taxable income is $$151,000,$ placing him in the $24\%$ tax bracket. What amount of tax will Kevin owe on the gain from the sale of his shares of stock?

$$150$

$$200$

$$240$

$$278$