$26)$ Cory recently sold his qualified small business stock for $$90,000$ after holding it for $10$ years. His basis in the stock is $$40,000.$ Applying the rules as if the stock were acquired in $2022$ and assuming his marginal tax rate is $32$ percent, how much tax will he owe on the sale?

A$)$ $$3,750$

B$)$ $$7,000$

C$)$ $$7,500$

D$)$ $$14,000$

E$)$ None of the choices are correct.