Kendrick,who Has a 35% Marginal Tax Rate,had the Following Results

Kendrick,who has a 35% marginal tax rate,had the following results from transactions during the year: After offsetting the STCL,what is (are) the resulting gain(s) ?

A) $16,000 collectibles gain,$8,000 LTCG
B) $20,000 collectibles gain,$4,000 LTCG
C) $24,000 LTCG
D) $20,000 collectibles gain,$8,000 LTCG