K Is a Single, Calendar Year, Individual Taxpayer

K is a single, calendar year, individual taxpayer.A net long-term (15 percent) capital gain of $10,000 is included in K's taxable income.The 2011 tax schedules for single taxpayers are as follows: Which of the following is not true regarding the taxation of K's federal gross income tax for 2011?

A) If K's taxable income is $70,000, all of the net capital gain is taxed at 15 percent.
B) If K's taxable income is $20,000, all of the net capital gain is taxed at 0 percent.
C) If K's taxable income is $40,000, the net capital gain is taxed at the same rate as it would have been had it been ordinary income.
D) If K's taxable income is $37,000, the net capital gain is taxed partly at 15 percent and partly at 0 percent.