a. Elliott has the following capital gain and loss transactions for 2021. Short-term capital gain $14,200 b. Short-term capital loss (34,080) C. Long-term capital gain (28%) 113,600 d. Long-term capital gain (25%) 45,440 e. Long-term capital gain (15%) 56,800 f. Long-term capital loss (28%) (45,440) g. Long-term capital loss (15%) (85,200) After the capital gain and loss netting process, what is the amount and character of Elliott's gain or loss? Elliott has an overall net long-term capital gain of $ x.