Owen Monroe has the following net §1231 gains and losses for 2022 and 2023: Year 2022 2023 §1231 Loss §1231 Gain (19,000) 49,000 Before application of the §1231 lookback loss rules, the 2023 gain consists of $14,000 unrecaptured section 1250 gain and $35,000 §1231 gain. After application of the §1231 lookback loss rules, if Owen is in the 37% tax bracket with $600,000 taxable income, how much gain will be taxed at (insert a zero or leave a blank if there is no gain in a particular category): 37%? $_______________ 25%? $_______________ 20%? $_______________