Luisa, whose tax rate is 22%, sells one tract of land at a gain of $30,000 and another tract of land at a gain of $12,000. Both tracts of land are Sec. 1231 property. She has never had any other Sec. 1231 transactions. How are the gains taxed?

A) ordinary income of $42,000 taxed at 28%

B) a net capital gain of $42,000 which is not taxed

C) a net capital gain of $42,000 taxed at 15%

D) ordinary income of $42,000 taxed at 25%

Please give the necessary description for my quick understanding!