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

Required information [The following information applies to the questions displayed below.] Dahlia is in the 32 percent tax rate bracket and has purchased the following shares of Microsoft common stock (Nasdaq: MSFT) over the years: If Dahlia sells 1,220 shares of Microsoft for $78,080 on December 20,2023 , what is her capital gain or loss in each of the following assumptions? Note: Do not round intermediate calculations. . She uses the specific identification method and she wants to minimize her current-year capital gain