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

$($REFER TO THE CHART$)$

If Dahlia sells $860$ shares of Microsoft for $$44,720$ on December $20,2023,$ 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.

b$.$ She uses the specific identification method and she wants to minimize her current$-$year capital gain.