Seth is single and sold several capital assets in 2020. He has net capital gains of $14.000, consisting of the following gains and losses: Short-term capital loss on the sale of stock ($2,000) Long-term capital gain on the sale of stock $10,000 Long-term capital loss on the sale of lland ($6,000) Long-term capital gain on the sale of $12.000 a coin collection What will be the tax treatment of the $14,000 net capital gain after the proper netting procedures have been applied? 0 $10,000 will be subject to a maximum rate of 20% and $4,000 will be subject to a maximum rate of 28% All $14.000 will be subject to a maximum tax rate of 28% O All $14.000 will be subject to a maximum tax rate of 20% $4,000 will be subject to a maximum rate of 20% and $10.000 will be subject to a maximum rate of 28% $2,000 will be subject to a maximum rate of 20% and $12,000 will be subject to a maximum rate of 28%