Perry, a Single Taxpayer, Has Taxable Income of $178,000 and Is

Perry, a single taxpayer, has taxable income of $178,000 and is in the 32% tax bracket.During 2019, he had the following capital asset transactions: Perry's tax consequences from these gains are as follows:

A) (15% × $30,000) + (32% × $4,000) .
B) (15% × $10,000) + (28% × $30,000) + (32% × $4,000) .
C) (0% × $10,000) + (28% × $30,000) + (32% × $4,000) .
D) (15% × $40,000) + (32% × $4,000) .
E) None of these.