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	470	$ 17,390
4/20/2012	370	15,836
1/29/2013	570	17,442
11/02/2015	320	11,584

If Dahlia sells 1,010 shares of Microsoft for $57,570 on December 20, 2021, what is her capital gain or loss in each of the following assumptions?

a. She uses the FIFO method.

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