Bill had the following gains and losses on asset sales: $500 gain on stock held 11 months; a $2,300 gain on land held two years; $1,900 loss on gold coins held two years; $1,200 gain on antique toys held three years; and a $1,300 loss on investment land held six months. Determine Bill's
(a) Net capital gain or loss,
(b) The capital gains rate that applies to each asset sale,
(c) The capital gain rate(s) that would apply to the final net capital gain,
(d) Bill's taxable income and income tax assuming Bill is married, has no dependents, files a joint return with his wife using the standard deduction, and their only other income is Bill's salary of $240,000.