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 7/10/2010 449 4/20/2011 340 1/29/2012 540 11/02/2014 290 Basis $ 14,960 13,532 14,984 9.628 If Dahlia sells 920 shares of Microsoft for $49,680 on December 20, 2020, what is her capital gain or loss in each of the following assumptions? (Do not round Intermediate calculations.) a. She uses the FIFO method