Elliott has the following capital gain and loss transactions for 2017.
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?