please explain

20. Selena is single and has taxable income of $170,000 without considering the sale of a capital asset (land held for investment) in September of 2021 for $25,000. That asset was purchased six years earlier and has a tax basis of $5,000. The tax liability applicable to only the capital gain (without consideration of any additional Medicare tax) is A) $3.750. B) S3.000. C) $6,400. D) $4,000. 21.. Viviana has a NSTCL of $9,000 and a NLTCG of $5,500 during the current taxable year. After gains and losses are offset, Viviana reports A) An offset against ordinary income Loss carryforward $3.000 SO B) An offset against ordinary income $3.000 Loss carryforward $500 C) An offset against ordinary income $3,500 Loss carryforward $0 D) An offset against ordinary income $3,000 Loss carryforward $6,000