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

Date Purchased	Shares	Basis
7/10/2013	490	$ 19,110
4/20/2014	390	17,472
1/29/2015	590	19,234
11/02/2017	340	12,988

If Dahlia sells 1,070 shares of Microsoft for $63,130 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.