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 7/10/2011 510 $ 20,910 4/20/2012 410 19,188 1/29/2013 610 21,106 11/02/2015 360 14,472 If Dahlia sells 1,130 shares of Microsoft for $68,930 on December 20, 2021,

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.