P$46.$ Grayson $($single$)$ is in the $24$ percent tax rate bracket and has the sold the following stocks in $2024$:

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Date Purchased$$Basis$$Date Sold$$Amount Realized

Stock A$1/23/20007,2507/22/2024$$$4,500$

Stock B$4/10/202414,0009/13/202417,500$

Stock C$8/23/202210,75010/12/202415,300$

Stock D$5/19/20145,23010/12/202412,400$

Stock E$8/20/20247,30011/14/20243,500$

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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?