Owen Monroe has the following net 1231 gains and losses for 2021 and 2022 : Before application of the $1231 lookback loss rules, the 2022 gain consists of $12,000 unrecaptured section 1250 gain and $28,0001231 gain. After application of the $1231 lookback loss rules, if Owen is in the 35% tax bracket, how much gain will be taxed at (insert a zero or leave a blank if there is no gain in a particular category): 35%?9 25\%? \$ 15\%