Kirby Is in the 12% Tax Bracket and Had the Following

Kirby is in the 12% tax bracket and had the following capital asset transactions during 2018:
Kirby’s tax consequences from these gains are as follows:

A) 5% × $10,000) + 12% × $13,000).
B) 12% × $13,000) + 28% × $11,000).
C) 0% × $10,000) + 12% × $13,000).
D) 12% × $23,000).
E) None of these.