During 2017, Inez had the following transactions involving capital assets:
Gain on the sale of unimproved land (held as an investment for 3 years) ........................................    $ 3,000
Loss on the sale of a camper (purchased 2 years ago and used for family vacations) .....................     (5,000)
Gain on the sale of ADM stock (purchased 9 months ago as an investment) ....................................       4,000
Gain on the sale of a fishing boat and trailer (acquired 18 months ago at an auction
and used for recreational purposes) .......................................................................................................       1,000
a. If Inez is in the 35% bracket, how much income tax results?
b. If Inez is in the 15% bracket, how much income tax results