Elliott has the following capital gain and loss transactions for the current year.

a. Short-term capital gain $13,400

b. Short-term capital loss (32,160)

c. Long-term capital gain (28%) 107,200

d. Long-term capital gain (25%) 42,880

e. Long-term capital gain (15%) 53,600

f. Long-term capital loss (28%) (42,880)

g. Long-term capital loss (15%) (80,400)

After the capital gain and loss netting process, what is the amount and character of Elliott's gain or loss?