Tom Johnson, Whose Marginal Tax Rate on Ordinary Income Is

Tom Johnson, whose marginal tax rate on ordinary income is 22%, sold four investment assets resulting in the following capital gains and losses.
Short-term capital gain $ 3,800
Short-term capital loss $ (5,000 )
Long-term capital gain $ 39,000
Long-term capital loss $ (35,100 )
How much of Tom's net capital gain is taxed at 15%?

A) $42,800
B) $3,900
C) $2,700
D) $0