Elliott has the following capital gain and loss transactions for $2022$ :

a$.$ Short$-$term capital gain

b$.$ Short$-$term capital loss

c$.$ Long$-$term capital gain $(28\%)$

d$.$ Long$-$term capital gain $(25\%)$

e$.$ Long$-$term capital gain $(15\%)$

f$.$ Long$-$term capital loss $(28\%)$

g$.$ Long$-$term capital loss $(15\%)$

$$14,000$

$(33,600)$

$112,000$

$44,800$

$56,000$

$(44,800)$

$(84,000)$

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 $$ of $$