Problem:
Warren, age 26, is single. Warren's son lives with the child's mother, who has waived her right to claim the child. Warren's adjusted gross income for 2013 is $32,875. Included in this total is $5,000 of long-term capital gain from the sale of an asset held over 12 months and $1,000 of taxable long-term capital gain from the sale of a collectible. Warren claims the standard deduction and two personal exemptions. Warren's income tax liability for 2013 is
A. $1,650
B. $2,400
C. $3,000
D. $3,180
Note: Please provide full description.