Andrew Graham had the following recognized gains and losses during 2019:

Personal use casualty loss (watch owned 2 years)...... ($400)

Section 1231 gain...............................................................$500

Section 1231 loss..............................................................($750)

Net LTGC............................................................................$3,000

Net STLC...............................................................................($2,000)

What are the tax consequences of these gains and losses to Andrew?

Andrew's adjusted gross income is $40,000 without considering the above items.