Cory Recently Sold His Qualified Small Business Stock for $80,000

Cory recently sold his qualified small business stock for $80,000 after holding it for 10 years. His basis in the stock is $50,000. Applying the rules as if the stock were acquired in 2020 and assuming his marginal tax rate is 32 percent, how much tax will he owe on the sale?

A) $2,250.
B) $4,200.
C) $4,500.
D) $8,400.
E) None of the choices are correct.