Elliott has the following capital gain and loss transactions for 2021. a. Short-term capital gain $1,800 b. Short-term capital loss (4,320) C. Long-term capital gain (28%) 14,400 d. Long-term capital gain (25%) 5,760 e. Long-term capital gain (15%) 7,200 f. Long-term capital loss (28%) (5,760) g. Long-term capital loss (15%) (10,800) After the capital gain and loss netting process, what is the amount and character of Elliott's gain or loss? Elliott has an overall net long-term capital gain of $