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	570	$ 26,790
4/20/2012	470	24,816
1/29/2013	670	27,202
11/02/2015	420	19,404

If Dahlia sells 1,310 shares of Microsoft for $87,770 on December 20, 2021, what is her capital gain or loss in each of the following assumptions? (Do not round intermediate calculations.)

a. She uses the FIFO method.

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