Elliott has the following capital gain and loss transactions for $2023.$

a$.$ Short$-$term capital gain

b$.$ Short$-$term capital loss

$$10,800$

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

$(25,920)$

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

$86,400$

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

$34,560$

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

$43,200$

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

$(34,560)$

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

$(64,800)$

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 short$-$term capital gain of $