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	530	$	22,790
4/20/2009	430		20,984
1/29/2010	630		23,058
11/02/2012	380		16,036

If Dahlia sells 1,190 shares of Microsoft for $74,970 on December 20, 2018, what is her capital gain or loss in each of the following assumptions? (Do not round intermediate calculations.)

a. She uses the FIFO method.

b. She uses the specific identification method and she wants to minimize her current year capital gain.