During $2024,$ Jackson, a single taxpayer, had the following capital gains and losses:

Gain from the sale of coin collection $($held three years$)$

Gain from the sale of land held as an investment for six years

Gain from the sale of stock held as an investment $($held for $10$ months$)$

How much is Jackson's tax liability if his taxable income is $$32,000$ and

a$.$

he is in the $12\%$ tax bracket?

How much is his tax liability if his taxable income is $$200,000$ and his tax bracket is $32\%$

b$.$

$($not $12\%)?$