Hannah will use the single filing status when she files her 2021 return. During the year, she sold 150 shares of ELM stock. She had owned the shares since 2017, and her gain on the sale was $2,800. She has no prior-year carryover losses, and her only other income consisted of $52,000 in wages. With her wage income and her gain from the sale of stock, her 2021 adjusted gross income is $54,800, and her taxable income is $39,450. How much tax will Hannah owe on her gain from the sale of ELM stock