Which one of the following statements regarding net short$-$term capital gains is correct?

A$)$

Net short$-$term capital gains are subject to a $15\%$ capital gains rate.

B$)$

Net short$-$term capital gains are treated as ordinary income.

C$)$

Net short$-$term capital gains are subject to a $0\%$ capital gains rate.

D$)$

Net short$-$term capital gains are subject to a $20\%$ capital gains rate.