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

Date Purchased	Shares	Basis
7/10/2009	610	$	31,110
4/20/2010	510		28,968
1/29/2011	710		31,666
11/02/2013	460		23,092

If Dahlia sells 1,430 shares of Microsoft for $101,530 on December 20, 2019, what is her capital gain or loss in each of the following assumptions? (Do not round intermediate calculations.)

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

Captial Gain: ______