Mrs$.$ Stout has a $$35,000$ capital gain eligible for a $28\%$ preferential tax rate. Which of the following statements is false?

Multiple Choice

If Mrs$.$ Stout's regular marginal tax rate is $22\%,$ she can elect to recharacterize the capital gain as ordinary income.

If Mrs$.$ Stout's regular marginal tax rate is $24\%,$ the preferential tax rate has no value to her.

If Mrs$.$ Stout's regular marginal tax rate is $35\%,$ the preferential tax rate saves her $$2,450$ in tax.

None of these choices are false.