An investor buys 100 shares in a mutual fund on January 1, 2018, for $30 each. The fund makes capital gains in 2018 and 2019 of $3 per share and $1 per share, respectively, and earns no dividends. The investor sells the shares in the fund during 2020 for $32 per share. What capital gains or losses is the investor deemed to have made in 2018, 2019, and 2020?