Coline has the following capital gain and loss transactions for 2022.

a.	Short-term capital gain	$9,300
b.	Short-term capital loss	(3,906)
c.	Long-term capital gain (28%)	11,160
d.	Long-term capital gain (15%)	3,720
e.	Long-term capital loss (28%)	(19,530)

After the capital gain and loss netting process, what is the amount and character of Coline's gain or loss?

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Elliott has the following capital gain and loss transactions for 2022:

a.	Short-term capital gain	$9,200
b.	Short-term capital loss	(22,080)
c.	Long-term capital gain (28%)	73,600
d.	Long-term capital gain (25%)	29,440
e.	Long-term capital gain (15%)	36,800
f.	Long-term capital loss (28%)	(29,440)
g.	Long-term capital loss (15%)	(55,200)

After the capital gain and loss netting process, what is the amount and character of Elliott's gain or loss?