In 2022, Heron has a $7,000 short-term capital gain, a $50,000 28% long-term capital gain, and a $12,000 0%/15%/20% long-term capital gain. Heron also has a $1,000 short-term capital loss carryover and a $7,000 long-term capital loss carryover from 2021. What is Heron's net 0%/15%/20% long-term capital gain? a. $61,000 b. $12,000 c. $4,000 d. $5,000 e. $11,000