Kirby, a single taxpayer, has taxable income of $$40,000$ and is in the $12\%$ tax bracket. During $2023,$ she had the following capital asset transactions:

Long$-$term gain from the sale of a coin collection

$$11,000$

$10,000$

$2,000$

Long$-$term gain from the sale of a land investment

Short$-$term gain from the sale of a stock investment

$2,000$

Kirby's tax consequences from these gains are as follows:

a$.(12\%$$$23,000).$

b$.(0\%$$$10,000)+(12\%$$$13,000).$

c$.(12\%$$$13,000)+(28\%$$$11,000).$

d$.(5\%$$$10,000)+(12\%$$$13,000).$