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 7/10/2010 570 $ 26,790 4/20/2011 470 24,816 1/29/2012 670 27,202 11/02/2014 420 19,404 If Dahlia sells 1,310 shares of Microsoft for $87,770 on December 20, 2020, what is her capital gain or loss in each of the following assumptions? (Do not round intermediate calculations.)