Angelica Has the Following Capital Gains and Losses During the Current

Angelica has the following capital gains and losses during the current year:
$\begin{array}{lc}\text { Short-term capital loss } &\$(10,000) \\\text { Collectibles loss } &(4,000) \\\text { Long-term capital gain } &5,000 \\\text { Qualified dividend income } &10,000\end{array}$
If Angelica's marginal tax rate is 33%,what is the effect of the above transactions on her taxable income and income tax liability?
$\begin{array}{cc}\text { Income } & \text { Tax Liability } \\a.\$ 1,000 \text { increase } & \$ 510 \text { increase } \\b.\$ 7,000 \text { increase } & \$ 510 \text { increase } \\c.\$ 1,000 \text { increase } & \$ 1,050 \text { increase } \\d.\$ 7,000 \text { increase } & \$ 1,050 \text { increase } \\e.\$ 1,000 \text { increase } & \$ 150 \text { increase }\end{array}$