Elliott has the following capital gain and loss transactions for 2016.
Short-term capital gain .................................. $ 1,500
Short-term capital loss ................................... (3,600)
Long-term capital gain (28%) .......................... 12,000
Long-term capital gain (25%) .......................... 4,800
Long-term capital gain (15%) .......................... 6,000
Long-term capital loss (28%) .......................... (4,500)
Long-term capital loss (15%) .......................... (9,000)
After the capital gain and loss netting process, what is the amount and character of Elliott's gain or loss?