Elliott has the following capital gain and loss transactions for 2015.
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?