Frederick Tims, a Single Individual, Sold the Following Investment Assets

Frederick Tims, a single individual, sold the following investment assets this year. $\begin{array}{lc}\text { Asset }&\text { Date purchased }&\text { Date sold }&\text { Tax basis }&\text { Sales price }\\\\100 \text { shares Gamma } & 01 / 04 / 08&05 / 07 / 20 & \$ 5,000 & \$ 15,000 \\\text { Inc. } \\30 \text { shares Land } & 12 / 31 / 90 &10 / 01 / 20 & \$ 75,000 & \$ 100,000 \\\text { Inc. } \\50 \text { shares Down } & 05 / 10 / 12&11 / 01 / 20 & \$ 12,000 & \$ 8,000 \\\text { Corp. } \\10 \text { shares Extel } & 03 / 25 / 07&02 / 19 / 20 & \$17,000 & \$ 5,000\\\text { Inc.}\end{array}$
If Frederick's preferential tax rate on adjusted capital gain is 15%, compute his tax attributable to the above sales.

A) $5,250
B) $3,450
C) $2,850
D) $0