5. LO.4 Elliott has the following capital gain and loss transactions for 2021. 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