Suzanna Maria Soler, an individual, has the following property transactions during 2018:

• $14,000 gain from sale of stamp collection (28%) purchased 19 years earlier.
• $81,000 loss on sale of stock purchased 11 months earlier.
• $92,000 gain on sale of office building, held for 2 years, which had $60,000 of depreciation at the time of sale (assume no other Section 1231 assets were sold this year or in prior years).
• $16,000 long-term gain on the sale of investment property.
• $5,000 loss on the sale of her personal-use automobile, purchased 2.5 years ago.
• $21,000 gain on sale of signed Robin Yount jersey (28%) bought 3 years ago

Complete the netting process, and determine the amount of tax Suzanna pays on these transactions, assuming her marginal tax rate is 30%, and her tax rate on long-term capital gains is 15%.