MrsStout Has a $35,000 Capital Gain Eligible for a 28

Mrs.Stout has a $35,000 capital gain eligible for a 28% preferential tax rate.Which of the following statements is false?

A) If Mrs.Stout's regular marginal tax rate is 15%,she can elect to recharacterize the capital gain as ordinary income.
B) If Mrs.Stout's regular marginal tax rate is 25%,the preferential tax rate has no value to her.
C) If Mrs.Stout's regular marginal tax rate is 35%,the preferential tax rate saves her $2,450 in tax.
D) None of the above is false.