Short Term Capital Gains !TAX! Question

Opened up a TD Ameritrade and made a decent return and I was wondering what the most tax effective way to cash out my positions were particularly since its almost the end of the year.

Info about me:

Graduating in May 2010 and starting at a bank June 2010 with 70k [35k+10k(sign on bonus) income for 2010 tax return] This year I have unrealized short term capital gains of 36k Short term gains become long term in 6-months This past summer I made exactly 8k over 8weeks so my marginal tax rate is 10% for 2009

These funds are strictly savings and I have no immediate need for them

1) My initial plan was to wait for my gains to turn long term and then get taxed at 36K*15%

2) But now I am considering immediately selling and re-buying my positions so that the 36K becomes realized short term capital gains and taxed at my 10%??? (is this right?) and my new cost basis is carried up to Mkt value.

In the second strategy is the 36k taxed at 10% evenly or part is taxed at 10% part at 15 and the rest at 25%????

Taxes are so complicated. What's the right strategy here? Thanks!!!!