Perry is in the $32\%$ regular tax bracket. During $2023,$ he had the following capital asset transactions:

Gain from the sale of a stamp collection $($held for $10$ months$)$: $$20,000$

Gain from the sale of an investment in land $($held for $4$ years$)$: $$10,000$

Gain from the sale of stock investment $($held for $8$ years$)$: $$4,000$

a$)$ Compute Perry's tax consequences from these gains.

b$)$ Compute Perry's tax consequences from these gains assuming he's single with taxable income of $$38,000.$

c$)$ How would your answers to a$)$ and b$)$ change if the holding period of the stamp collection was $13$ months?