Sidney Crosby has the following capital gains and losses:

Long$-$term capital gain: $120,000$

Long$-$term capital loss: $(75,000)$

Short$-$term capital gain: $75,000$

Short$-$term capital loss: $(105,000)$

$25\%$ gain: $41,000$

$28\%$ gain: $76,000$

$28\%$ loss: $(80,000)$

If Sidney has a net gain for the year, indicate its make$-$up in terms of tax rates by filling out the

table below. Insert a zero or leave a blank if there is no gain in a particular category. Show your

calculations, STEP BY STEP, in order to receive partial credit.

Short$-$term capital gain

$28\%$ gain

$25\%$ gain

Long$-$term capital gain