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
Long-term gain from the sale of a land investment	10,000
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. (5% $10,000) + (12% $13,000).

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

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