Individual D is in the 37% tax bracket. This year he executed the following transactions.

Transaction Sales Price Adjusted Basis Holding Period
Sale of 100 shares of XYZ $2,000 $1,000 15 months
Sale of land held for investment 9,000 3,000 19 months
Sale of silver held for speculation 5,000 7,000 23 months
Sale of personal jewelry 4,000 6,000 60 months

How much is the Net Capital Gain from these transactions and at what rate is it taxed?