Ellie Has the Following Capital Gains and Losses and Qualified

Ellie has the following capital gains and losses and qualified dividend income during the current year: The tax effect of the above is:

A) Long-term gain $3,000; short-term capital loss $10,000,
B) Long-term capital gain $7,000; short-term capital loss $14,000.
C) Collectibles loss $1,000; net short-term capital loss $5,000; qualified dividend income $10,000.
D) Net short-term capital loss $9,000; qualified dividend income $10,000.
E) Net capital loss $3,000, qualified dividend income $10,000.