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4) (18 POINTS) Robin, an ice cream shop owner, had the following transactions happen in 2022 (all regular capital assets subject to the 0%,15%, and/or 20% preferred rates): a) What would Robin report for capital gains and/or losses on her tax return in 2022? b) What would Robin's total tax liability be if her taxable income, not including any capital gains and losses, was $98,000 for 2022? Assume Robin is single and not self-employed