During $2022,$ Inez $($a single taxpayer$)$ had the following transactions involving capital assets:

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

Loss on the sale of a camper $($purchased $2$ years ago and used for family vacations$)$

$$6,000$

Gain on the sale of ADM stock $($purchased $9$ months ago as an investment$)$

$(5,000)$

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

$2,450$

$1,000$

a$.$ Indicate the tax treatment for each item.

Gain on the sale of unimproved land

Loss on the sale of a camper

$$ Long$-$term capital gain

Not deductible

Gain on the sale of ADM stock

Short$-$term capital gain

Gain on the sale of a fishing boat and trailer

Long$-$term capital gain

Overall, Inez has a long$-$term capital gain of $ $$ and $$

$$ of $

b$.$ If Inez has taxable income $($including the property transactions$)$ of $$188,450,$ what is the income tax regarding these transactions? Her marginal tax rate is $32\%.$

$ $$

If Inez has taxable income $($including the property transactions$)$ of $$32,250,$ what is the income tax regarding these transactions? Her marginal tax rate is $12\%.$