During the Current Year,Kayla Recognizes a $40,000 Sec

During the current year,Kayla recognizes a $40,000 Sec.1231 gain on sale of land and a $22,000 Sec.1231 loss on the sale of land.Prior to this,Kayla's only Sec.1231 item was a $10,000 loss six years ago.Kayla is in the 24% marginal tax bracket.The amount of tax resulting from these transactions is

A) $2,700.
B) $3,600.
C) $4,000.
D) $5,040.