Soupy Orsen is an officer of Atlas Company. At the beginning of 2022, Soupy owned two investments. One was a coin collection she paid $61,000 for back in 2014 and the other was stock in a diamond mining company that she paid $22,000 for back in 2016. Soupy sold the coins in 2022 for $88,500 and got word that the diamond mining company was defunct and that the president had disappeared into the Amazon with any company assets. If Soupys income was $240,500 (not considering investments) and she is single what is the impact Soupys investments on her tax liability? Be specific as to the amount the liability would change.