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 420 $ 13,440 4/20/2012 320 12,096 1/29/2013 520 13,312 11/02/2015 270 8,424 If Dahlia sells 860 shares of Microsoft for $44,720 on December 20, 2021, what is her capital gain or loss in each of the following assumptions?