A Corporation Has the Following Capital Gains and Losses During

A corporation has the following capital gains and losses during the current year: $$\begin{array} { |l | r | } \hline \text { LTCG: } & \$ 25,000 \\\hline \text { LTCL: } & 15,000 \\\hline \text { STCG: } & 8,000 \\\hline \text { STCL: } & 4,000 \\\hline\end{array}$$ The tax result to the corporation is

A) $10,000 NLTCG included in gross income and taxed at the ordinary rate; $4,000 NSTCG included in gross income and taxed at reduced rates.
B) $14,000 included in gross income and taxed at reduced rates.
C) $14,000 included in gross income and taxed at the ordinary rate.
D) $10,000 NLTCG is included in gross income and taxed at reduced rates; and $4,000 NSTCG included in gross income and taxed at the ordinary rate.