Dahlia is in the $32$ percent tax rate bracket and has purchased the following shares of Microsoft common stock $($Nasdaq:

MSFT$)$ over the years:

If Dahlia sells $800$ shares of Microsoft for $$40,000$ on December $20,2024,$ what is her capital gain or loss in each of the

following assumptions?

Note: Do not round intermediate calculations.

a$.$ She uses the FIFO method.