Problem 7-46 (LO 7-2) (Algo) [The following information applies to the questions displayed below.) Grayson (single) is in the 24 percent tax rate bracket and has sold the following stocks in 2021 (Loss amounts should be indicated by a minus sign.) Description Date Purchased Stock A 1/23/1997 Stock B 4/10/2021 Stock C 8/23/2019 Stock D 5/19/2011 Stock E 8/20/2021 Basis 57,600 14,700 11,625 5.510 7,545 Date Sold 7/22/2021 9/13/2021 10/12/2021 10/12/2021 11/14/2021 Amount Realized $ 4,780 18,370 16,490 12,925 3,675 Problem 7-46 Part-d (Algo) d. What amount of the gain, if any, is subject to the preferential rate for certain capital gains? Net capital gain