During $2023,$ Roberto sold $830$ shares of Casual Investor Mutual fund for $$8\mathrm{.}875$ per share. The shares were purchased on the following dates:

Date Shares Price

May $31,2019400$ $ $9\mathrm{.}375$

September $18,2020225$ $ $8\mathrm{.}500$

October $21,2020425$ $ $10\mathrm{.}000$

January $12,2022276$ $ $7\mathrm{.}125$

Required:

Calculate the gain $($loss$)$ on the sale under the following assumptions:

Basis is calculated using the first$-$in$,$ first$-$out method.

Note: Round your intermediate computations and final answer to $2$ decimal places.

Basis is calculated using the average cost method $($assume all shares are long$-$term$).$

Note: Round "Average cost" to $3$ decimal places. Round other intermediate computations and final answer to $2$ decimal places.