Elliott has the following capital gain and loss transactions for 2021. a. Short-term capital gain $7,000 b. Short-term capital loss (16,800) C. Long-term capital gain (28%) 56,000 Long-term capital gain (25%) 22,400 c d. e. F. e Long-term capital gain (15%) 28,000 Long-term capital loss (28%) (22,400) g. Long-term capital loss (15%) (42,000) After the capital gain and loss netting process, what is the amount and character of Elliott's gain or loss? Elliott has an overall of $