Daniel is considering selling two stocks that have not fared well over recent years. a friend recently informed daniel that one of his stocks has a special designation, which allows him to treat a loss up to $44,000 on this stock as an ordinary loss rather than the typical capital loss. daniel figures that he has a loss of $52,800 on each stock. if daniel’s marginal tax rate is 35 percent and he has $105,600 of other capital gains (taxed at 15 percent), what is the tax savings from the special tax treatment?