Which of the following is true about capital gains?

a. For 2019, long-term capital gains are subject to special tax treatment.

b. Long-term capital gains are never taxed.

c. Short-term capital gains are not netted with other capital gains and losses.

d. Net short-term capital gains are not netted with net long-term capital losses.

e. None of these choices are correct.

In 2019, Uriah received the following interest payments:

Interest of $300 on an overpayment of 2018 Federal income taxes

Interest of $400 from his bank certificate of deposit.

Interest of $1,000 on municipal bonds

Interest of $1,500 on US savings bonds (Series HH)

What amount, if any, should Uriah report as taxable interest income on his 2019 individual income tax return?

a. $2,200

b. $3,200

c. $700

d. $0

e. None of these choices are correct.