Elliott has the following capital gain and loss transactions for 2015.

a.	Short-term capital gain	$15000
b.	Short-term capital loss	($36000)
c.	Long-term capital gain (28%)	$120000
d.	Long-term capital gain (25%)	$48000
e.	Long-term capital gain (15%)	$60000
f.	Long-term capital loss (28%)	($48000)
g.	Long-term capital loss (15%)	($90,000)

After the netting process, what is the amount and character of Elliots gain or loss?

Short term capital gain/(loss)?

28% gain/(loss)?

25% gain/(loss)?

0%/15%/20% Gain/(loss)?