Blair, whose marginal ordinary tax rate is $24\%,$ sells one tract of land at a gain of $$29,000$ neve another tract of land at a gain of $$11,000.$ Both tracts of land are Sec. $1231$ property. She has never had any other Sec. $1231$ transactions. How are the gains taxed?A$)$ Ordinary income of $$40,000$ taxed at $28\%$B$)$ A net capital gain of $$40,000$ which is not taxedC$)$ A net capital gain of $$40,000$ taxed at $15\%$D$)$ Ordinary income of $$40,000$ taxed at $25\%$