Grayson $($single$)$ is in the $24$ percent tax rate bracket and has sold the following stocks in $2023$:

Note: Loss amounts should be indicated by a minus sign.

Stock

Date Purchased

Basis

Date Sold

Amount Realized

Stock A

$1/23/1999$

$$7250$

$7/22/2023$

$$4500$

Stock B

$4/10/2023$

$$14000$

$9/13/2023$

$$17500$

Stock C

$8/23/2021$

$$10750$

$10/12/2023$

$$15300$

Stock D

$5/19/2013$

$$5230$

$10/12/2023$

$$12400$

Stock E

$8/20/2023$

$$7300$

$11/14/2023$

$$3500$

a$.$ What is Grayson's net short$-$term capital gain or loss from these transactions? b$.$ What is Grayson's net long$-$term gain or loss from these transactions? c$.$ What is Grayson's overall net gain or loss from these transactions? d$.$ What amount of the gain, if any, is subject to the preferential rate for certain capital gains?