This is a federal income tax question. I dont understand why they only tax 54000 and how they got 8373. If you times 25 percent to 54000 it is 13500 and the total tax is 14050. What did i do wrong?

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76. Sara is filing as head of household and has 2015 taxable income of $57.000 which includes $3,000 of net long-tem capital gain. The net long-term capital gain is made up of $1.000 25% gain and S2 000 096/15%/20% gain. What is the tax on her taxable income using the alternative tax method? Note: Use the tax rate schedule rather than the tax table. ara is filing as hea a. $0 b. $8,573 c. $8,273 d. $8,373 e. None of the above ANSWER: RATIONALE Sara's taxable income takes her out of the l 5% regular tax bracket. Therefore, her S2.000 096/15%/20% long-term capital gain is taxed at 15%, but her 25% gain is taxed at the regular tax rate since that is also 25%. Her tax on taxable income is $8,373 (the tax on $54,000 regular taxable income plus $1,000 25% net long-term capital gain at regular tax rates plus $2,000 at 15%)