During 2021, Roberto sold 800 shares of Casual Investor Mutual fund for $8.30 per share. The shares were purchased on the following dates: Date May 31, 2017 Shares 380 Price $ 9.300 September 18, 2018 220 $ 7.600 October 21, 2018 430 January 12, 2020 260 $ 9.600 $7.100 ces Required: Calculate the gain (loss) or the sale under the following assumptions: a. Basis is calculated using the first-in, first-out method. Note: 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). Note: Round "Average cost" to 3 decimal places. Round other intermediate computations and final answer to 2 decimal places. a. b.