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
7/10/2008	480	$	18,240
4/20/2009	380		16,644
1/29/2010	580		18,328
11/02/2012	330		12,276

If Dahlia sells 1,040 shares of Microsoft for $60,320 on December 20, 2018, what is her capital gain or loss in each of the following assumptions? (Do not round intermediate calculations.) b. She uses the specific identification method and she wants to minimize her current year capital gain. (Capital gain/loss?)