Elliott has the following capital gain and loss transactions for 2022: a. Short-term capital gain $7,200 b. Short-term capital loss (17,280) C. Long-term capital gain (28%) 57,600 d. Long-term capital gain (25%) 23,040 e. Long-term capital gain (15%) 28,800 f. Long-term capital loss (28%) (23,040) g. Long-term capital loss (15%) (43,200) After the capital gain and loss netting process, what is the amount and character of Elliott's net capital gain or loss? Elliott has an overall