Kirby is in the 12% tax bracket and had the following capital asset transactions during 2018:

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

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

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

d.(12% $23,000).

e.None of these choices are correct.