Britta incurred the following capital gains and losses in 2019:

Short-term capital gain $12,000

Short term capital loss ($19,000)

Long term capital gain (28%) $5,000

Long term capital gain (25%) $12,000

Long term capital gain (0%/15%/20%) $17,000

Long term capital loss (0%/15%/20%) ($20,000)

a) What is the net gain or loss Britta must recognize in 2019?

b) Specify the character and tax rate that applies to the gain or loss.