Elliott has the following capital gain and loss transactions for the current year. a. Short-term capital gain $7,800 b. Short-term capital loss (18,720) C. Long-term capital gain (28%) 62,400 d. Long-term capital gain (25%) 24,960 e. Long-term capital gain (15%) 31,200 f. Long-term capital loss (28%) (24,960) g. Long-term capital loss (15%) (46,800) 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 $