* The answer is A. just need to know how it was calculated *

12. In 2020 Deb asin le individual has Tl of $145 000. $15,000 qualified dividend income $10,000 loss from sale of stock held 4 yers $ 7,000 loss from sale of collectible held 3 years $20,000 gain categorized as unrecaptured Section 1250 gain $27,000 ain from sale of stock held 2 ears Included in her TI are the followin items: $12,000 gain from sale of collectible held 2 years $ 9,000 loss from sale of stock held 5 months $ 8,000 gain from sale of stock held 7 months $ 4,000 STCL carryover from 2019 $14,000 L TCL carryover from 2019 What is Deb's net capital gain for 2020 (be very specific)? a. $23,000 ($6,000 LT25, $17,000 LT15) b. $23,000 ($20,000 LT25, $3,000 LT15) c. $38,000 ($20,000 LT25, $18,000 LT15) d. $38,000 ($6,000 LT25, $32,000 LT15) e. None of the answers provided is correct.