$27)$ Cory recently sold his qualified small business stock for $$88,000$ after holding it for $10$ years. His basis in the stock is $$42,000.$ 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$)$ $$3,450$

B$)$ $$6,440$

C$)$ $$6,900$

D$)$ $$12,880$

E$)$ None of the choices are correct.