Elliott has the following capital gain and loss transactions for 2022: a. Short-term capital gain $14,600 b. Short-term capital loss (35,040) c. Long-term capital gain (28%) 116,800 d. Long-term capital gain (25%) 46,720 e. Long-term capital gain (15%) 58,400 f. Long-term capital loss (28%) (46,720) g. Long-term capital loss (15%) (87,600) After the capital gain and loss netting process, what is the amount and character of Elliott's gain or loss?