During 2016, Inez had the following transactions involving capital assets:

Gain on the sale of unimproved land (held as an investment for 3 years)......................$ 3,000

Loss on the sale of a camper (purchased 2 years ago and used for family vacations).........(5,000)

Gain on the sale of ADM stock (purchased 9 months ago as an investment)....................4,000

Gain on the sale of a fishing boat and trailer (acquired 18 months ago at an auction and used for recreational purposes)...................................................................................1,000

a. If Inez is in the 35% bracket, how much income tax results?

b. If Inez is in the 15% bracket, how much income tax results?