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 7/10/2012 400 Basis $ 12,000 4/20/2013 1/29/2014 300 10,750 11/02/2016 500 250 12,230 7,300 If Dahlia sells 800 shares of Microsoft for $40,000 on December 20, 2022, 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.