During 2018, Roberto sold 900 shares of Casual Investor Mutual fund for $8.85 per share. The shares were purchased on the following dates: Date May 31, 2014 September 18, 2015 October 21, 2015 January 12, 2017 Shares Price 430 $ 9.80 270 $ 8.10 480 $10.10 310 $ 7.60 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