In $2000,$ Ms$.$ Ennis, a head of household, contributed $$46,000$ in exchange for $460$ shares of Seta stock. Seta is a qualified small business. This year, Ms$.$ Ennis sold all $460$ shares for $$90,000.$ Her only other investment income was an $$7,900$ long$-$term capital gain from the sale of land. Her taxable income before consideration of her two capital transactions is $$557,000.$ Assume the taxable year is $2023.$Use Individual tax rate schedules and Tax rates for capital gains and qualified dividends.

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