During the year, Inez, a single individual, recorded 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 has taxable income of $158,000, how much income tax results?

b. If Inez has taxable income of $35,000, how much income tax results?