Scott Bean is a computer programmer and incurred the following transactions last year.

$\backslash$table$[[,$Sales Price,Basis,Purchased,Sold$],[$Provo City Bonds$*,$$ $10,950,$$ $5,475,11/1/2019,5/2/2023],[$Cisco Preferred Stock,$23,100,6,950,7/15/2014,1/12/2023],[$Dreyer$\text{'}$s Grand Ice Cream Stock,$14,950,10,475,7/1/2022,4/20/2023],[$Novell Common,$2,475,8,100,2/12/2020,11/29/2023],[$IBM Stock,$4,475,3,950,8/2/2011,5/2/2023],[$ABC Common,$7,900,9,475,5/30/2021,10/20/2023],[$Prior$-$Year ST Capital Loss Carryforward,$6,925,,,],[$Prior year LT Capital Loss Carryforward,$5,475,,,]]$

$*$Purchased when originally issued by Provo City.

What is the net short$-$term capital gain or loss reported on the $2023$ Schedule D$?$ What is the net long$-$term capital gain or loss reported on the $2023$ Schedule D$?$ What amount of capital gain is subject to the preferential capital gains rate?