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
7/10/2009	600	$	30,000
4/20/2010	500		27,900
1/29/2011	700		30,520
11/02/2013	450		22,140

If Dahlia sells 1,400 shares of Microsoft for $98,000 on December 20, 2019, 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.