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 560 $ 25,760 4/20/2014 460 1/29/2015 660 410 11/02/2017 23,828 26,136 18,532 If Dahlia sells 1,280 shares of Microsoft for $84,480 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. Capital gain