Shasta Has the Following Capital Gains and Losses and Qualified

Shasta has the following capital gains and losses and Qualified dividend income during the current year:
$\begin{array}{lc}\text { Short-term capital loss } & \$(4,000) \\\text { Collectibles gain } & 6,000 \\\text { Long-term capital gain } & 2,000 \\\text { Qualified dividend income } & 3,000\end{array}$
If Shasta's marginal tax rate is 33%,what is the effect of the above on her taxable income and income tax liability?
$\begin{array}{ll}&\text { Income }& \text { Tax Liability }\\a.&\$ 7,000 \text { increase } & \$ 1,050 \text { increase } \\b.&\$ 7,000 \text { increase } & \$ 1,310 \text { increase } \\c.&\$ 8,000 \text { increase } & \$ 1,590 \text { increase } \\d.&\$ 7,000 \text { increase } & \$ 1,960 \text { increase } \\e.&\$ 9,000 \text { increase } & \$ 1,850 \text { increase }\end{array}$