Dwight,a Single Taxpayer,has Taxable Income of $75,000 from All Sources

Dwight,a single taxpayer,has taxable income of $75,000 from all sources except capital gains.He has a collectibles gain of $1,000.What is the actual tax saving Dwight receives because of any special treatment of his $1,000 collectibles gain?

A) $-0-
B) $15
C) $130
D) $150
E) $280