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 $1,430$ shares of Microsoft for $$101,530$ on December $20,2023,$ what is her capital gain or loss in each of the

following assumptions?

Note: Do not round intermediate calculations.

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

Capital gain