Dahlia is in the 32 percent tax rate bracket and has purchased the following shares of Microsoft common stock (Nasdaq: MSFT) over the years:

Date Purchased	Shares	Basis
7/10/2013	510	$ 20,910
4/20/2014	410	19,188
1/29/2015	610	21,106
11/02/2017	360	14,472

If Dahlia sells 1,130 shares of Microsoft for $68,930 on December 20, 2023, what is her capital gain or loss in each of the following assumptions?

Note: Do not round intermediate calculations.

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