18. LO.5 Elliott has the following capital gain and loss transactions for 2021: $ 1,500 (3,600) 12,000 Short-term capital gain Short-term capital loss Long-term capital gain (28% Long-term capital gain (25%) Long-term capital gain (15%) Long-term capital loss (28%) Long-term capital loss (15%) 4.800 6,000 (4,500) (9,000) After the capital gain and loss netting process, what is the amount and character of Elliott's gain or loss