Harry Sells an Apartment Building for $117,000

Harry sells an apartment building for $117,000.The building was held as an investment,it cost $95,000 and had an basis of $83,000 at the date of the sale.If Harry is in the 33% marginal tax rate bracket without considering the effect of the sale,how much tax is paid on the gain on the sale of the apartment building?

A) $5,100
B) $6,300
C) $7,300
D) $8,500