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 /10/2008 540$23,760 4/20/2009 1/29/2010 640 24,064 11/02/2012 390 16,848 440 21,912 If Dahlia sells 1,220 shares of Microsoft for $78,080 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