During 2018, Roberto sold 760 shares of Casual Investor Mutual fund for $8.20 per share. The shares were purchased on the following dates:

Date Shares Price

May 31, 2014 360 $9.10

September 18, 2015 200 $7.40

October 21, 2015 410 $9.40

January 12, 2017 240 $6.90

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

A. Basis is calculated using the first-in, first-out method.(Round your intermediate computations and final answer to 2 decimal places.)

B. Basis is calculated using the average cost method (assume all shares are long-term).(Round "Average cost" to 3 decimal places. Round other intermediate computations and final answer to 2 decimal places.)

A. $ $

B. $ $