Amal received a Form 1099-DIV with a capital gain distribution of $305. Amal also received a Form 1099-B from the sale of 240 shares of AMS stock purchased for $4,800 plus a $47 commission fee on February 22, 2020. The net proceeds of the stock sale were $4,220 (the commission fee was $33 ) and the trade date was February 22, 2021. What are the amount and nature of Amal's gain (loss) on these transactions? $594 short-term loss and $305 long-term gain $594 long-term loss and $305 short-term gain $627 long-term loss and $305 short-term gain $627 short-term loss and $305 long-term gain